The balanced scorecard KPIs records, which are necessary for each object of the control (the production or structural outline), as well as the methods of their assessment. The system of financial and non-financial indicators refers to the system of KPIs, which affect the quantitative or qualitative change of the results in relation to the strategic goal (or the expected result). The balanced scorecard KPIs records, which are necessary for each object of the control (the production or structural outline), as well as the methods of their assessment. The given systems or methodologies provide a basis for the decision, based on the assessment of the effectiveness of activities of the company and are focused on the achievement of the strategic goals of an organization. The assessment of effectiveness is just that tool that determines to what extent the management of the organization is equivalent to the level of achievement of the strategic objectives, as well as the strengthening and growth of the market value of a company.
It should be noted that this methodology is only the instrument that makes it easier to make the administrative decisions at the expense of the supply of a guided tour with the full information. It is but no panacea in solving system problems of a society. The present methodology allows to identify the fact and the area of the occurrence of a problem, but does not the finished solutions. The task of KPI and balanced scorecard consists in the transfer of a company strategy in the complex set of indicators of its activity, which determines the main parameters of the measurement system and the administration. The set of indicators is a company’s strategy as a basis for the formation and absorbs the quantitative characteristics for the informing of employees about the main factors of success in the present and the future. Sets a goal is a company with expected results and creates the conditions for its realization, and the highest leadership is the power, the ability and the knowledge the employees on the solution of the tasks of a long-term perspective.