A strategic approach to improving the efficiency of socio-economic activities of consumer cooperation

Authors

DOI:

https://doi.org/10.15587/2312-8372.2015.52141

Keywords:

balanced scorecard, consumer cooperatives, causal relationship, strategic map, matrix

Abstract

Strategic approach to the development of measures to improve the efficiency of socio-economic activities of organizations and enterprises of consumer cooperation based on an adapted balanced scorecard is proposed in the article. The urgency of the problem, lack of elaborated theoretical and methodological framework applied to ensure the effectiveness of socio-economic activities of enterprises and organizations, including the system of consumer cooperatives, have necessitated more detailed study of the problem, which is the purpose of researching this article. The study suggested for organizations and enterprises of consumer cooperation: the causal relationships between prospects, the relationship system of main elements of the balanced scorecard, strategy maps and matrix to the overall strategy map. The recommendations are proposed to improve the efficiency of socio-economic activities of organizations and enterprises of consumer cooperation based on a balanced scorecard designed for online analytical information about the effectiveness of management, level of implementation of the main objectives in all areas of activity. Calculation of key indicators in key areas of organizations and enterprises of consumer cooperation would allow the evaluation of the management system of these enterprises, identify its weaknesses and their timely elimination.

Author Biography

Алла Іванівна Мілька, Poltava University of Economics and Trade, 3 Koval str., Poltava, Ukraine, 36014

Assistant

Department of Accounting and Auditing

References

  1. Kaplan, R. S., Norton, D. P. (2004). The Balanced Scorecard: Translating Strategy into Action. Translated from English. Moscow: Olimp-biznes, 344.
  2. Kyzym, M. O., Pylypenko, A. A., Zinchenko, V. A. (2007). Zbalansovana systema pokaznykiv. Kharkiv: INZhEK, 192.
  3. Fomenko, E. V. (2007). Metodika formirovaniia sistemy sbalansirovannyh pokazatelei. Vestnik Astrahanskogo gosudarstvennogo tehnicheskogo universiteta, 4, 87–90
  4. Zaikov, D. V. (2015). Postroenie sbalansirovannoi sistemy pokazatelei metallurgicheskogo predpriiatiia. Available: http://www.finanalis.ru/litra/325/10384.html
  5. Tkachov, S. A. (2009). Upravlenie kompleksnym sotsial'no-ekonomicheskim razvitiem munitsipal'nyh obrazovanii v usloviiah reformirovaniia mestnogo samoupravleniia. Izvestiia RGPU im. Gertsena, 12 (90), 224–229
  6. Sheikina, O. V. (2012). Upravlenie kompleksnym sotsial'no-ekonomicheskim razvitiem munitsipal'nyh obrazovanii na osnove sistemy sbalansirovannyh pokazatelei. Izvestiia Altaiskogo gosudarstvennogo universiteta, 2–1, 353–357
  7. Kartseva, V. V. (2011). Zbalansovana systema pokaznykiv yak instrument kontrolinhu na pidpryiemstvakh ta orhanizatsiiakh spozhyvchoi kooperatsii. Ekonomichnyi forum, 3. Available: http://dspace.puet.edu.ua/bitstream/123456789/776/1/14.pdf
  8. Tarasiuk, H. M. (2006). Planova diialnist yak systemnyi protses upravlinnia pidpryiemstvom. Zhytomyr: ZhDTU, 469.
  9. Kaplan, R. S., Norton, D. P. (2004). The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Translated from English. Moscow: Olimp-Biznes, 416.
  10. Kaplan, R. S., Norton, D. P. (2005). Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Translated from English. Moscow: Olimp-Biznes, 512.

Downloads

Published

2015-09-22

How to Cite

Мілька, А. І. (2015). A strategic approach to improving the efficiency of socio-economic activities of consumer cooperation. Technology Audit and Production Reserves, 5(5(25), 43–48. https://doi.org/10.15587/2312-8372.2015.52141

Issue

Vol. 5 No. 5(25) (2015): Economics and management of enterprise. Development of the productive forces and regional economy. Economic cybernetics

Section

Economics and Enterprise Management: Original Research

License

Copyright (c) 2016 Алла Іванівна Мілька

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.