Випуск 23

УДК 338.26:656.07:65.011

Р. 103-111.

The peculiarities of the strategy implementation on the basis of a balanced scorecard are discussed in the article. The basic purpose is to work out an approach which will allow tracing the current level of achievement of the strategic aims set for the motor transport enterprise and the contribution of individual departments to the result achieved. In addition to strategic cards it is offered to develop a document in which the balanced scorecard will be presented not only in the context of four main aspects, but also in line with the strategic set of the enterprise and with reference to the basic organizational units of the enterprise. This approach will provide important information required to determine the current success of the strategy implementation, to adjust the strategy, and to work out corrective actions. The research results can be used by motor transport enterprises for elaboration and implementation of their development strategies.

Key words: strategy, strategic aim, balanced scorecard, planning, motor transport enterprise.

О. LEVCHENKO, Cand., Econ. Sc., A. PROKOPAVICHUS, Student,

Kharkiv National Automobile and Highway University