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The Scorecards of Strategic and Operational Controlling

Author: Svetlana Yu. Shevchenko, Dr. Sc. (Ec.), Prof. of Enterprise Economics and Management Dept; Anton A. Ivanov, postgraduate of Enterprise Economics and Management Dept.

Abstract: The article deals with the scorecards of strategic and operational controlling which contemporary models for measuring company efficiency are based on. The paper gives the purpose, structure and main components reflecting their essence. The tendency of shifting from monetary to non-monetary systems of indicators is detected.

Key words: controlling; strategic controlling; operational controlling; indicator; scorecard.