Minienkova O. Modelling the assessment of enterprise performance on the basis of a Balanced Scorecard.

The dissertation solves the important scientific task of increasing the efficiency of enterprise's activities management on the basis of modelling the assessment of activities which is grounded on a Balanced Scorecard and lies in developing the well-known and forming the new models, as well as improving the mathematical tools, theoretical, methodological and practical provisions for the assessment of enterprise performance. The author has improved the methodical approach to modelling the assessment of enterprise performance based on a Balanced Scorecard containing a substantiated conceptual model of the performance assessment, the conceptual basis for modelling the assessment and methodological provisions to modelling the assessment of enterprise performance. The dissertation also improves the multicriterion optimization models of enterprise performance assessment based on a Balanced Scorecard which provide the following: 1) the maximization of the enterprise activities development under partial criteria which are partial indicators of a Balanced Scorecard; 2) the determination of the optimum indicator values: a) for financial strategies while maximizing the criteria, i. e. the levels of all components’ development and the general level of development; b) for production strategies that take into account internal business processes; c) for marketing (client) strategies; d) for personnel management strategies (staff training and development). In the second type of optimization problems, the first criteria are the levels of development of each component of a Balanced Scorecard which are formed scalarwise taking into account the dependencies of the development level of the corresponding component on its factors during the investigated period; the other criteria are the functional dependencies of the development levels of the corresponding component on the remaining components. The limitations in this problem are real intervals of changes in the values of partial and integral indicators of the development level of the financial component and the numerical characteristics of the distributive laws of the indicator values. The indicated multicriterion problems should be solved using the multicriterion optimization method based on the genetic algorithm (gamultiobj procedure) and the minimax method (fminimax procedure) in the MatLab software environment. The constructed multicriterion optimization models provide the opportunity to carry out a comprehensive assessment of the activity according to a lot of criteria. Also, in the dissertation, an integrated indicator of enterprise performance assessment based on a quality indicator has been improved, which differs from the existing ones by its content and stages of development, ways and methods of solving the problem at each stage. The Harrington scale and the Harrington function are recommended for developing an integral indicator of performance assessment, herewith the rationing of indicator values should be based on the use of optimal values of a Balanced Scorecard. The sign space of the models of enterprise activities assessment based on a Balanced Scorecard has been further developed. It consists of the system of partial indicators included in a Balanced Scorecard which has been proposed by the author. The author has also offered the logic of the stages of the sign space formation, which involve the analysis of trends in the indicator values on the basis of descriptive statistics tools, defining the cause-and-effect mechanisms in the system of indicators with the help of factor and canonical analyses, determining the most influential and significant indicators in the system for developing more qualitative statistically economic-and-mathematical models and identifying the features that facilitate to make more effective managerial decisions. The author has substantiated and proposed the information and analytical support for managing the enterprise activities on the basis of a Balanced Scorecard. The dissertation proposes the logic of determining the planned values of indicators in the process of developing functional strategies for strategic planning of activities, the content of management components and making managerial decisions regarding the enterprise activities, and also the logic of the choice of managerial measures to increase the performance.