Title: A balanced scorecard system as a character of the enterprise's financial stability

Authors: Alisa Ableeva; Guzel Salimova; Almira Farrahetdinova; Aigul Galimova; Gulnara Gabidullina; Elina Galimova

Addresses: Department of Accounting, Statistics and Information Systems in Economy, Federal State Budgetary Educational Establishment of Higher Education 'Bashkir State Agrarian University', Ufa, Russian Federation ' Department of Accounting, Statistics and Information Systems in Economy, Federal State Budgetary Educational Establishment of Higher Education 'Bashkir State Agrarian University', Ufa, Russian Federation ' Department of Accounting, Statistics and Information Systems in Economy, Federal State Budgetary Educational Establishment of Higher Education 'Bashkir State Agrarian University', Ufa, Russian Federation ' Department of Sociology of Labour and Business Economics, Federal State Budgetary Educational Establishment of Higher Education 'Bashkir State University', Ufa, Russian Federation ' Department of Sociology of Labour and Business Economics, Federal State Budgetary Educational Establishment of Higher Education 'Bashkir State University', Ufa, Russian Federation ' Federal State Budgetary Educational Institution of Higher Education 'Ufa State Aviation Technical University', Ufa, Russian Federation

Abstract: The paper aimed to study a balanced scorecard (BSC) characterising the enterprise's stability from the perspective of compliance of its actual economic situation with future strategic goals. Based on indicative approach and using the provisions and approaches of the fuzzy sets theory, the integrated evaluation of level of achievement of BSC benchmarks of the enterprise was carried out. The scientific novelty of this study resides in the possibilities that the application of new tools (fuzzy sets theory, integrated evaluations) provides for monitoring both current and future performance indicators of an enterprise. The obtained results designate that proposed methodology can be applied in practice. The most significant its advantages incorporate the aggregation of criteria of varying nature, ability to calculate preliminary totals for different groups of indicators, possibility of making forecasts and managerial decisions based on results gained, and ability to assess expected economic condition of the enterprise through the BSC.

Keywords: strategy; financial stability; balanced scorecard; BSC; integrated evaluation.

DOI: 10.1504/IJIE.2024.135441

International Journal of Intelligent Enterprise, 2024 Vol.11 No.1, pp.21 - 32

Received: 28 May 2021
Accepted: 17 Jan 2022
Published online: 13 Dec 2023 *