Theoretical aspects of building a balanced scorecard system for manufacturing enterprises

the article discusses the problem of building a balanced scorecard (BSC) for manufacturing companies. In an environment where traditional financial indicators are increasingly insufficient for an adequate assessment of the long-term viability of such enterprises, it is advisable to turn to the BSC concept as a tool for overcoming this gap. The relevance of the article is dictated by the existing contradiction between the retrospective nature of financial analysis and the need for proactive strategic management focused on intangible assets such as customer base, internal processes, and human resources. The goal of the article is not just to describe a classic model, but to characterize the scientific and methodological principles for its construction, taking into account the specifics of the industrial sector. Results. The author's contribution lies in formulating recommendations that are focused on solving typical implementation problems. The presented material will be useful for heads, entrepreneurs and managers of production organizations, specialists in strategic planning, and researchers who focus on the problems of modern management accounting and strategic management in industry. Conclusion. It is summarized that the mechanical application of universal BSC templates in production is ineffective. Deep adaptation is required, with a special focus on the perspective of internal business processes and ensuring multi-level balance of indicators (structural, resource, and time).

balanced scorecard, key performance indicators, management accounting, manufacturing enterprise, strategic management, strategic map, internal business processes