The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis

Products of chemical industry along with oil and gas complex form the basis of Russian economy, therefore any instability in the economic situation of the country affects seriously the functioning of chemical industry enterprises. The crisis of chemical industry enterprises is one of the most import...

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Main Author: S. M. Bukhoriev
Format: Article
Language:Russian
Published: Plekhanov Russian University of Economics 2019-03-01
Series:Вестник Российского экономического университета имени Г. В. Плеханова
Subjects:
Online Access:https://vest.rea.ru/jour/article/view/658
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author S. M. Bukhoriev
author_facet S. M. Bukhoriev
author_sort S. M. Bukhoriev
collection DOAJ
description Products of chemical industry along with oil and gas complex form the basis of Russian economy, therefore any instability in the economic situation of the country affects seriously the functioning of chemical industry enterprises. The crisis of chemical industry enterprises is one of the most important problems for Russian economy. In view of this fact we face the necessity of crisis management of enterprise activity in order to prevent and eliminate threats to their  finance  security  and  to  obviate  after-effects  of  the  crisis  needed  to  minimize  adverse  consequence  for enterprises of chemical industry. Taking it into account we should choose a correct methodology and landmarks of strategic managerial accounting at enterprises of chemical industry in conditions of crisis, which could become effective tools of prevention and elimination of crisis phenomena and at the same time could raise efficiency of adopting and implementing strategic plans of crisis counteraction. The author proposes to use a well-balanced system of indicators, which in terms of a crisis could provide an opportunity to form a system of managerial decisions that are differentiated in regard to crisis stage and based on correctly developed strategy built within the frames of strategic management and strategic managerial accounting of the business entity.
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spelling doaj.art-5cd861f52bd6403c9567c9fc2789c0832023-09-03T13:30:01ZrusPlekhanov Russian University of EconomicsВестник Российского экономического университета имени Г. В. Плеханова2413-28292587-92512019-03-010118719410.21686/2413-2829-2019-1-187-194577The Use of a Balanced Scorecard in the Chemical Industry in Times Of CrisisS. M. Bukhoriev0Российский экономический университет имени Г.В. ПлехановаProducts of chemical industry along with oil and gas complex form the basis of Russian economy, therefore any instability in the economic situation of the country affects seriously the functioning of chemical industry enterprises. The crisis of chemical industry enterprises is one of the most important problems for Russian economy. In view of this fact we face the necessity of crisis management of enterprise activity in order to prevent and eliminate threats to their  finance  security  and  to  obviate  after-effects  of  the  crisis  needed  to  minimize  adverse  consequence  for enterprises of chemical industry. Taking it into account we should choose a correct methodology and landmarks of strategic managerial accounting at enterprises of chemical industry in conditions of crisis, which could become effective tools of prevention and elimination of crisis phenomena and at the same time could raise efficiency of adopting and implementing strategic plans of crisis counteraction. The author proposes to use a well-balanced system of indicators, which in terms of a crisis could provide an opportunity to form a system of managerial decisions that are differentiated in regard to crisis stage and based on correctly developed strategy built within the frames of strategic management and strategic managerial accounting of the business entity.https://vest.rea.ru/jour/article/view/658управленческий учетстратегический управленческий учетантикризисное управлениестратегический управленческий учетсбалансированная система показателейкризис
spellingShingle S. M. Bukhoriev
The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
Вестник Российского экономического университета имени Г. В. Плеханова
управленческий учет
стратегический управленческий учет
антикризисное управление
стратегический управленческий учет
сбалансированная система показателей
кризис
title The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
title_full The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
title_fullStr The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
title_full_unstemmed The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
title_short The Use of a Balanced Scorecard in the Chemical Industry in Times Of Crisis
title_sort use of a balanced scorecard in the chemical industry in times of crisis
topic управленческий учет
стратегический управленческий учет
антикризисное управление
стратегический управленческий учет
сбалансированная система показателей
кризис
url https://vest.rea.ru/jour/article/view/658
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