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Outlining the methodology for management by objectives in line with performance results of the customs service

Vol. 14, Iss. 11, NOVEMBER 2018

Received: 23 July 2018

Received in revised form: 17 August 2018

Accepted: 6 September 2018

Available online: 16 November 2018


JEL Classification: C02, C65, D81, P47

Pages: 1996–2011

Goremykina G.I. Plekhanov Russian University of Economics (PRUE), Moscow, Russian Federation

Gupanova Yu.E. Russian Customs Academy, Lyubertsy, Moscow Oblast, Russian Federation

Subject Customs authorities should improve the customs administration mechanism, which depends on an adequate evaluation of performance results from strategically important aspects of operations. The balanced scorecard converts the mission and general strategy into specific and exact goals and indicators.
Objectives The research is to outline the methodology for management by objectives in line with performance results of customs authorities under uncertainty and professional risk exposure.
Methods The research draws upon principles of the strategic management theory, methodology of balanced scorecard, fuzzy modeling, blockchain technology.
Results We outlined the methodology for management by objectives, which is based on the balanced scorecard methodology and intellectual mathematical modeling to quantify each goal attainment progress.
Conclusions and Relevance The proposed methodology allows to determine strategic goals of the customs service and daily routine of officers at each governance level, quantify the cause-and-effect correlation and take an appropriate managerial decision. The findings may prove useful to customs authorities as a tool for management by objectives.

Keywords: key performance indicators, balanced scorecard, fuzzy modeling, customs service, management by objectives


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