научная статья по теме BALANCED SCORECARD SYSTEM IS THE INSTRUMENT OF MANAGEMENT STRATEGY IMPLEMETATION IN THE DEVELOPMENT OF BEET SUGAR SUBCOMPLEX Экономика и экономические науки

Текст научной статьи на тему «BALANCED SCORECARD SYSTEM IS THE INSTRUMENT OF MANAGEMENT STRATEGY IMPLEMETATION IN THE DEVELOPMENT OF BEET SUGAR SUBCOMPLEX»

Balanced scorecard system is the instrument of management strategy implemetation in the development of beet sugar subcomplex1

0.V. Svyatova,

д-р экон. наук, профессор кафедры менеджмента, Курская государственная сельскохозяйственная академия имени профессора И. И. Иванова (305021, Россия, г. Курск, ул. Карла Маркса, 70; e-mail: beguchev77@mail.ru)

1.G. Soloshienko,

д-р экон. наук, профессор кафедры экономической теории, Курская государственная сельскохозяйственная академия имени профессора И.И. Иванова (305021, Россия, г. Курск, ул. Карла Маркса, 70; e-mail: beguchev77@mail.ru)

I.G. Dorogavtseva,

аспирант кафедры менеджмента, Курская государственная сельскохозяйственная академия имени профессора И.И. Иванова (305021, Россия, г. Курск, ул. Карла Маркса, 70; e-mail: beguchev77@mail.ru)

Аннтация. В исследовании обоснована необходимость расширения традиционной системы оценок для более полного представления о результативности и совершенствовании эффективности функционирования свеклосахарного подкомплекса и предложена сбалансированная система его стратегического соответствия в направлении достижения синергизма. Эта система представлена нами как проекция семи составляющих элементов, в соответствии с семи группами стратегических задач: финансы, инвестиции; рынок, покупатели; внутренние процессы; технологии, инновации, информация; логистика, логистическая инфраструктура; обучение, персонал; государственное регулирование. Данная система показателей характеризует интересы участников подсистем и потребности потребителей, что позволяет совершенствовать внутренние процессы на основе сбалансированности целей и действий за счет взаимодействия, сотрудничества и координации деятельности бизнес-единиц подкомплекса. В статье обоснована целесообразность использования результатов предлагаемой сбалансированной системы показателей как индикаторы эффективного функционирования свеклосахарного подкомплекса АПК, что будет способствовать созданию тесной связи подсистем подкомплекса, усилению конкурентных преимуществ, раскрытию стратегических возможностей, получению синер-гетического эффекта свеклосахарного кластерного образования.Сбалансированная система показателей подкомплекса может быть применена при проведении экономического анализа функционирования подкомплекса, и для экономического обоснования федеральных и региональных программ развития свеклосахарного подкомплекса с целью поддержания продовольственной безопасности страны в части обеспечения потребности населения и предприятий пищевой промышленности российским свекловичным сахаром.

Abstract. The investigation has shown that it is necessary to expand the traditional point system to have a comprehensive idea of results rating and the improvement of efficiency of beet sugar subcomplex. As a result there has been proposed a balanced system of its strategic suitability towards the synergy. We have presented this system as the projection of seven constitutive elements in terms of seven groups of the strategic objections: finance, investments; marketing, purchasers; endogenous processes; technologies, innovations, information; logistics, logistics infrastructure; training, the staff; governmental regulation. This scorecard characterizes the subsets partners' interests and consumer needs. It enables to improve the endogenous processes in terms of the balance between the goals and actions due to synergy, collaboration and coordination of sub-complex business units' activities. The practicability of results' using of balanced scorecard system is substantiated in the article as the indicators of effective functioning of beet sugar subcomplex of A.I.C. It contributes to build up close links between subsets of subcomplex, to increase the competitiveness, to develop the strategic opportunities, to get the synergy effect of beet sugar cluster formation. Balanced scorecard system can be used in the economic analysis of subcomplex functioning. It can be also used to substantiate the federal and regional programs of the development of beet sugar subcomplex for the purpose to the support the food supply security in the country, particularly, to meet public and food industry enterprises' requirements with the Russian beet-root sugar.

Ключевые слова: целостная воспроизводственная цепочка, система сбалансированного управления, сбалансированная система оценки, сбалансированная система показателей, стратегические задачи, свеклосахарный подкомплекс АПК Российской Федерации, свекловичное семеноводство, свекловодство, свеклосахарное производство, реализация сахара, синергетический эффект.

Keywords: comprehensive reproduction chain, sustainable management, sustainable point system, balanced scorecard system, strategic objections, beet sugar subcomplex of A.I.C. in the Russian Federation, beet root seed breeding, beet breeding, sugar beet manufacture, sugar purchase, synergy effect.

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Публикация подготовлена в рамках поддержанного РГНФ научного проекта № 15-32-01215. Экономика и предпринимательство, № 8 (ч.2), 2015 г.

Under current conditions there is a great number of weaknesses in beet sugar subcomplex of A.I.C. in the Russian Federation. So, the weaknesses keep the sustainable development under. The crisis of the Russian beet-root selection and seed breeding, the insufficient yield level of sugar beet for sugar manufacturing and sugar recovery per 1 hectare of crops, the deficit of the processing capacity of beet, the high level of roots and sugar losses during the harvest gathering and its storage, the ineffective usage of waste in sugar beet production, the lack of the developed transportation and logistics structure and the other points also keep the sustainable development under. In such a case there are some difficulties in establishing relationships and coordination of partners' actions in sugar beet seed processing and sugar beet processing of subcomplex. The main reason for it is the following: the difficulty to clear the barrier in lack of coordination of functional directions. It determines the production's speciality, it leads to underfunding and to the lack of marketing tools in the product promotion, to differences in inventory and logistics management of the subcomplex entities and ect.

These negative trends in sugar beet seed and sugar beet subsets of the Russian beet sugar subcomplex characterize it as a complex dynamic system which is put to the processes of spottiness and crisis on the back of the significant competition between the world producers of sugar beet seeds, beet-root sugar and sugar from the sugar cane. They also show that it is necessary to search the improved approaches of management actions in the context of beet sugar subcomplex, as a result they will lead to more complete idea of competitive strengths and possibilities and their using in the direction of sustainable development on the back of uncertainty and changeability of the conditions of economic growth in the agricultural sector.

In our opinion, to increase the function's effectiveness of the Russian beet sugar subcomplex and to provide the sustainable development over a long period some industrial processes (selection, beet-root seed breeding, seeds' preparation for sowing, beet breeding and sugar beet production, sugar profit taking) should be considered only in the comprehensive reproduction chain in the terms of sustainable management in the strategic development to find out the synergetic effect. It is based on the reproduction cycle of subcomplex and it gives an opportunity to consider the following principles: holism, systemacity, complexity, continuity, unity of purpose, connectivity, cooperative collaboration. Only in this case we can capture the full benefits from the range, the scale, the engineering capability, the synergy and the implementation of synergistic opportunities of subcomplex.

We think that sustainable management of beet sugar subcomplex of A.I.C. in the Russian Federation is a process of the stable management actions aiming to achieve the synergy and coordination of activities, which is focused on the system possibilities' using in changeable conditions of the business activity in terms of sustainable goals and interests and the balance between the volume of

Journal of Economy and entrepreneurship, Vol. 9, Nom. 8-2

high-quality raw materials and the production business units of subcomplex [2.-P. 26].

The system of sustainable management of subcomplex includes the development of managemental tools, which enables to come to an effective management decisions of the quantity and the intensity of the resources' using, and management of resources' availability in terms of consideration of the long-term interests of the members of sugar beet production, as well as the tooling providing the consistent and coordinated practice of economic entities of sugar beet seed and sugar beet processes and the cooperating enterprises, which provide production and technical service.

In order to estimate objectively the effectiveness of beet sugar subcomplex functioning and to substantiate the directions of increasing the effectiveness of subcomplex Balanced Scorecard of sub-complex can be one of the most important stages of sustainable management.

The concept makers of Balanced Scorecard system (BSC) are Robert Kaplan and David Norton. According to the makers' opinion Balanced Score-card system is a unique instrument to develop and to describe the strategy. It suggests a model, which can help to formulate a strategy and to inform employees about it by the most available and consistent method [1.- P.14].

The investigation of the scientific methods of the strategic marketing management, the theories of effective economic performance and using the syn-ergetic processes to increase the activities' effectiveness of economical systems have become the base to make a conclusion that it is necessary to extend the traditional point system for better understanding the efficiency and for the improvemen

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