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Fig. 1. Scheme for the development of strategic decisions in the company based
on a balanced system of indicators
7
6
[ Kaplan R.S., Norton D.P. The strategy-focused organization: how balanced scorecard companies thrive in the new business environment – Boston:
Harvard Business School Press 2003 г. ]:
7 [Съставено от автора по: Толкач B. Balanced Scorecard – взгляд в будущее /GAAP.RU – Библиотека Мениджмънт – Стратегическое
управление (Электронный ресурс), GAAP.RU – Интернет-издание – Электрон. дан. – Москва 24.08.2008 г. Режим на достъп:
http://gaap.ru/biblio/management/strategic/049.asp свободен - заглавие от екрана.]
SCIENCE AND PRACTICE: IMPLEMENTATION TO MODERN SOCIETY
357
Key performance indicators, according to the Gartner Group, are a set of
interrelated indicators that allow you to determine, evaluate and measure performance.
The authors of the BSC concept defined key performance indicators as a set of criteria
that give high-level managers a comfortable and comprehensive view of doing
business. The company's turnover or market share can be used as examples of key
indicators. A balanced system of performance indicators can contain from 40-60
indicators for the whole organization
8
up to 30-40 indicators for each level of
management, which can number from 3 to 6. It should be noted that the assessment of
the effectiveness of the communication subsystem of the enterprise using the balanced
scorecard gives, according to experts, the closest to reality results. However, it can be
carried out only in the case of the presence in the enterprise of an implemented BSC
system. In addition, the use of the system results in strictly individualized indicators,
which in practice excludes the evaluation in comparison with competitors.
Within the given methodologies, the cost and revenue part are compared
taking into account the time factor. For this, the following indicators are
determined:
Internal rate of return
Net discounted income
Yield index
Return of return
The presented methods, according to the author, are the most promising in terms
of the accuracy of the result and the possibility of use in practice. The given methods
contain tools, allowing without making use of a huge mathematical apparatus to make
management decisions in particular:
- Analytical methods based on the work of managers with a set of analytical
dependencies.
- Statistical methods / methods of statistical and close observation /, based on the
existing past experience of an organization or other companies
- A matrix method that allows the choice of solutions from a set of alternatives
8 [ Скрипкин К.Г. Экономическая эффективность коммуникационных компаний – М.: ДМК Пресс 2004 г.]
SCIENTIFIC COLLECTION «INTERCONF» | № 3(39)
358
based on a compromise on the criteria reached by stakeholders
- A number of expert methods aimed at gathering information from specialists in
their fields - experts / surveys, interviews, Delphi method, discussion, brainstorming, etc.
It should be noted that the expert methodology is especially valuable for use in
the planning and implementation of communication activities. Considering the expert
methodology, it is impossible not to mention its use as a methodology of so-called
benchmarking, the essence of which is to compare the indicators of the surveyed
company with the indicators of competing companies with other companies in the
industry, region, country.
A variation of the benchmarking methodology is the cost benefit analysis / Cost
Benefits Analysis /. Its essence is in comparing two alternative versions of a project for
conducting a communication campaign. The practice of calculating possible losses in
case the communication campaign does not materialize is widespread. The
benchmarking methodology is used, as a rule, at the stage of choosing from several
alternatives.
Every year, the consulting company Pittiglio Rabin Todd & McGrath
9
conducts a
comprehensive survey of major global companies to assess the quality of their
management and investment decisions. According to this study, most of the surveyed
companies use financial indicators to assess the effectiveness of investments in
business communications, such as:
10
- Term of return / 65% of the respondents /;
- Net / discounted / income / 53% of the respondents /;
- Internal rate of return / 42% of respondents /;
- Value added / 16% of respondents /;
- Assessment of the ratio of quality improvement with the quantity of the produced
product / 17% of the respondents /.
In addition, some companies evaluate the success of investments in
communication activities by considering various non-financial indicators, such as
9 [(www.prtm.com)]
10 [ Кляшторная О. Оценка коммуникаций: что выбрать? /Банковское обозрение2005г.№6с. 52-54.]:
SCIENCE AND PRACTICE: IMPLEMENTATION TO MODERN SOCIETY
359
improving the company's image, lowering the level of risk, increasing the level of
customer satisfaction, etc ..
The generalizing comparative analysis of the considered methodologies for
evaluation of the communication activity allows the author to point out the advantages
and disadvantages of the given methodologies in accordance with the previously
proposed classification.
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