| Abstract [eng] |
Rapid economic change and globalization processes forces companies to refuse the attitude “now and here”. Enterprise performance methods are becoming inefficient, therefore enterprises have to change. Routine activities and processes efficiency estimation methods often do not present the real situation. Enterprise business processes are very different - some processes may be sufficient to assess the financial analysis, for other processes can be adapted balanced scorecard approach. However, there are some processes that are strictly regulated and are associated with various risk and time management. For that reason, usually used processes and enterprise performance assessment methods can not reveal the efficiency of enterprise processes, so it is seek for other, more effective performance management - assessment methods, which could help business leaders properly evaluate process efficiency. An analysis of performance management - assessment methods showed their strengths and weaknesses. It can be argued that business processes can be assessed by balanced scorecard approach. However, this approach’s four prospects are insufficient for business processes evaluation. In the process dimension it is lack of risk and time management. And other methods currently used in processes efficiency estimation do not give integrated performance index. For this reason process estimation is subjective. The experimental study showed that the introduction of new risk and time management into the balance scorecard process dimension will allow to comparing two processes and will provide early warning of potential financial indices. This new dimension can be integrated in information systems for assessment processes under the balanced scorecard approach. New processes efficiency assessment model can effectively evaluate process efficiency. |
