Consumer demand as a trigger for the introduction of innovative management accounting systems
Link for download: Consumer demand as a trigger for the introduction of innovative management accounting systems.docx
Authors: Lada Stanislavovna Yakimishina
Annotation: The article outlines the essence and genesis of the ideas of a balanced scorecard as an innovative tool for information support of strategic business development in a competitive environment with its characteristic growing consumer demands. The advantages and problems of the first, second and third generations of BSC, which transform traditional management accounting systems into innovative ones, are critically assessed. Recommendations are given on the implementation of BSC elements, quantitative characterization of relationships, and measures to implement key ideas.
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