Achkasova O. Improvement of enterprise strategy description in a crisis conditions on the basis of the Balanced Scorecard

The object of the research: the process of industrial enterprise strategy description in a crisis conditions; The purpose of work: development of theoretical regulations and methodical provisions of machine-building enterprise strategy description in a crisis conditions on the basis of the Balanced Scorecard (BSC); Research methodology and instruments: scientific abstraction, system approach, analysis and synthesis, canonical analysis, econometric models, models of growth curves, graphic method; Theoretical and practical results: BSC as an instrument managements in classic perspectives, the content of which is specified and, unlike other, extended indexes: coefficient of equity ratio, production profitability, basic activity profitability - within the perspective «finances»; volume of the industrial output - «internal processes»; payroll, quality of personnel labour, level of labour discipline, expense of working hours on one worker, work content - «personnel and labour». The content of the BSC was expand by the external environment factors perspective which creates pre-conditions for adaptation of enterprise to their changes; the methodical provisions of machine-building enterprise strategy aimed at the output from the crisis description which is based on the BSC and strategic analysis of external and internal enterprise environment which provides enterprise management cause and effect identifying with an allowance for inertial economical processes, identifying prospects of development by the canonical analysis, econometric models and models of growth curves; The technology of a domestic machine-building enterprise BSC cascading down to its leading workers and subdivisions by the cascading method: straight purpose identifying on the ground of the top-level purposes and combining of the standard and individual purposes; The methodical approach of leading workers and subdivisions workers stimulation to achieving the BSC as the instrument of strategy realization which provides distribution of not obligatory costs of extra salary by the strategic purposes system; The procedure of the BSC implementation to machine-building enterprise management system in a crisis conditions due to introduction of the economical and organization measures to identifying and systematization of crisismaking contradictions, identifying of enterprise transformations processes stability, inertial processes and prospects of his development Subject and degree of introduction: developments are implemented in practical work of CJSC “KhZTU”, OJSC “KHARKOVHOLODMASH”, SE “KhZTU”. The sphere of application: strategic management of machine-building enterprise in a crisis conditions.