Home  Journals  Finance and Credit  21(357) – 2009 June

Balanced Scorecard as a Bank Controlling Instrument

Available online: 16 September 2009

Subject Heading: Banking

JEL Classification: 

At the present time, the use of the controlling system and its basic instruments is a powerful method of commercial banks management. Balanced Scorecard is an innovative instrument of bank controlling, which enables to realize long-term goals and development strategy of a commercial bank based on assessment of cumulative financial and nonfinancial performance.
     The article describes the necessity and major background of Balanced Scorecard development in commercial banks, basic principles of the concept, development stages, and implementation results.

Keywords: controlling, system, performance, strategy, commerce, bank, effectiveness

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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