THE USE OF BALANCED SCORECARD IN STRATEGIC MANAGEMENT AND ANALYSIS: THE INDUSTRIAL COMPANY'S CASE

The growing difference between the market and balance sheet values of companies, the problems of climate change due to anthropogenic influence, the aggravation of social issues in the world, further globalization and digitalization, as well as the increasingly privileged place of corporations in socio-economic relations cause the growth of information needs of various stakeholders. However, accounting as the information subsystem of management is not able to solve all the issues posed to it at the current stage of development. That is why there are a number of tools, one of which is a balanced system of indicators, designed to solve them and enable top management to measure the effectiveness of the corporate strategy implementation in accordance with the set goals. The purpose of the article is to develop a modified BSC for an industrial enterprise, taking into account the external and internal relations of the enterprise, the goals of sustainable development and digitalization. The results of the study consist in the formation of an algorithm for the evaluation and management of BSC for an industrial enterprise, further development of the structure of a modified BSC with the selection of quantitative and qualitative indicators for each component (prospects). The proposed BSC is implemented on the example of a Ukrainian industrial company using the expert evaluation method with a concordance rate. This makes it possible to coordinate all assessments of the selected experts among themselves, on the basis of which further measures are proposed to increase the effectiveness of the company's strategy implementation. The obtained results enable the top management to understand the individual goals of the company and their interrelationship, to assess the influence of indicators on the formation of the company's strategy, as well as to implement potential opportunities for optimal use of resources.