Scientific journal NRU ITMO
Series "Economics and Environmental Management"
Registration certificate ЭЛ № ФС 77 – 55411 от 17.09.2013
registered by the Federal Inspectorate Service for Communication, Information Technologies and Communication Media
ISSN:2310-1172

September 2015 (published: 14.09.2015)

Number 3(22)

Home > Issue > A balanced scorecard for analysis of business processes in retail

UDC 005.521:334.7

A balanced scorecard for analysis of business processes in retail

Smirnov A.B.

This article presents some factors of the economic mechanism of business process management in retail. The possibilities to balance the economic mechanism for managing business processes, linked into a single system development and implementation of products of business processes, track and achieve synergy in creating the total product of the enterprise. The article describes a group of indicators in used as a tool to describe the core business process "retail sales" balanced scorecard. It is proposed to allocate three the use of a balanced scorecard: to assess key results based on the criteria values of products of the process; in the accounting system; in the system of management accounting. Consider the universalapproach to the approval of the general list of indicators in the system of management accounting allows to ensure the unity and transparency of cross-cutting development and implementation of products of all business processes in the enterprise, time to identify problems associated with the creation of redundant or not selling products, to promptly solve the problems of regulation processes.
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Keywords: business- processes; economical mechanism; retail trade; mechanism of resource management; the main business processes; retail sale of goods.

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