Ways to improve the balanced scorecard system applied to the evaluation of management effectiveness in small and medium-sized businesses[Предлагаемые Пути Усовершенствования Системы Сбалансированных Показателей Применительно К Оценке Эффективности Управления Сферой Малого И Среднего Предпринимательства]

The article deals with the problem of effective management of small and medium-sized enterprises (SMEs) based on the construction of a balanced scorecard (BSC) in relation to assessing the effectiveness of SME development support. The application of BSC will make it possible to build a systematic model to assess the state of the SME sector (both at the regional and municipal levels). In this case there will be a smooth transition from the strategic goals of development of the territory to specific targeted support measures and the indicators selected on this basis to assess the effectiveness of support. As a result of the evaluation, the model will allow to return to support tools in order to change or adjust them. The authors’ decision to use the BSC for the management of SMEs development is due to the successful application of this approach to achieve the strategic goals of commercial organizations, which allows to expand its usage to the sphere of state and municipal administration. Building an assessment model based on the BSC will ensure compliance with the necessary measures for the effective management of SMEs in a particular territory. These principles (dynamism of assessment, connection of assessment with measures of public administration, consideration of regional specificity, formation of assessment indicators) were first developed by the authors as a result of analysis and systematization of the proposed classification (based on the purpose of assessment, type of indicators, consideration of regional assessment factor) of approaches to the problems of SMEs sector assessment existing in the Russian scientific literature. The paper analyzed their features and identified the limitations to the effective application of these approaches. Further, the paper considered the main features of the existing SMEs development assessment model based on the BSC worked out by the Russian researchers, and identified the main opportunities for improvement of the existing model.