Science Journal of Economics Volume 2013 (2013), March 2013
ISSN:2276-6286
© Author(s) 2013. This work is distributed under the Creative Commons Attribution 3.0 License.
Research Article
Applied Strategic Analysis as a New Instrument of Balanced Scorecard Comprehensive Research of the Organization Economic Activity
Author: Sergey Krylov
Doctor of Economic Sciences
Professor of the Department of Accounting, Analysis and Economics of Labor
Urals Federal University named after the First President of Russia B.N. Yeltsin
Yekaterinburg, Russian Federation
Accepted 21 February 2013; Available Online 10 March 2013
DOI: 10.7237/sje/148
Abstract:
The article treats theoretical aspects of the applied strategic analysis (ASA) developed by the author as an instrument of the balanced scorecard (BSC) comprehensive study of the organization economic activity. ASA is assumed as a new, perspective method of both scientific research and practical activity in the field of strategic management. The development is aimed at the improvement of information support as well as at the substantiation of the strategic managerial decisions taken. The ASA concept has resulted from the further development of the BSC concept which defines a set of the analyzed indicators and the analysis sequence.
Keyword:Balanced Scorecard, Applied Strategic Analysis, comparative assessment, variance diagnostics, forecast