It is known that the determination of indicators (characteristics) of the quality of processes, products and the quality system as a whole is necessary, first of all, for monitoring and measurement in the university’s quality system. The definition of the term is presented "monitoring"- this is the constant monitoring of any process in order to identify its compliance with the desired result. The GOST R ISO 9000-2008 standard does not have a definition of the term “measurement”, but there is a definition "measurement process" is a set of operations to establish the value of a quantity.

K.M. Rakhlin analyzed numerous interpretations of the concept "measurement" as a result of which he identified three groups. The first group includes definitions of the most general nature, for example: “Measurement involves comparing objects in a certain respect.” In the second group of definitions, the main feature of measurements is the expression of the result as a number. In the third group, measurement is associated with the mandatory presence of a unit of measurement or standard. All these groups do not contradict each other, but reflect the peculiarities of measuring various objects. The transition from the first group of definitions to the third is a transition from less strict to more strict ideas about measurement.

In accordance with these groups of definitions, we can distinguish three measurement levels. The first level involves comparing objects based on the presence or absence of the property under study using the methods of nomination, classification and numbering. At the second level, objects are compared according to the intensity of their properties using methods of scaling, ordering, and topology. The third level involves comparing an object with a standard. Consequently, the third level of measurements is the object of metrology.

There are various classifications types of measurement. Thus, K.M. Rakhlin proposes to divide the three levels of measurements he identified into physical and extraphysical (metric and non-metric). Non-physical include all economic and socio-economic dimensions. It is these measurements that are mainly carried out in the university’s quality system.

Here I would like to mention the following. A number of domestic publications concerning measurement methodology indicate that measurement is understood as a comparison through experiment of a measured physical quantity with a homogeneous (of the same name) physical quantity taken as a unit. Therefore, V.I. Kolmanovsky considers it impossible to talk about measurement without measurements using measuring instruments, and it is more correct to call all other measurements a conformity assessment procedure. But in the works of Yu.P. Adler and

V.L. Shpera, which is criticized by V.I. Kolmanovsky, expresses precisely the opposite point of view, and the assessment of such indicators as the success of the company, image, consumer love, and employee quality also relate to measurements. In this work, we also adhere to the point of view of the above authors.

The work of B. Andersen also presents a classification of types of measurements:

1) direct and indirect(direct measurements, which can be measured instrumentally; indirect, which can be measured based on indicators, for example, a satisfaction index);

In order to measure the air quality in a meeting room, you can measure temperature and humidity - these are direct measures, but it is quite difficult to establish their optimal ratio. In this case, you can measure the number of people actively participating in discussions or the number of people who left the room for various reasons. Such measurements will give an indirect interpretation of the quality of the artificial climate in the hall.

2) financial and non-financial

Financial indicators are the most commonly used. However, non-financial indicators can sometimes provide more operational information, which will ultimately be reflected in financial indicators. Therefore, the joint use of such indicators is necessary.

3) outcome measures and process measures

Process indicators have a strong influence on the outcome, and it would be wrong to judge success solely by the outcome. Because the low level of output defects can be caused by the high costs of 100% control.

Measures determined in accordance with the goal:

• - outcome measures (give an idea of ​​what was achieved, not to mention how it was achieved);
• - diagnostic measures (these are indirect measures of what has been achieved, they allow one to predict outcome indicators for the near future, their use makes it possible to identify problem areas in a timely manner and choose a way to improve the process);
• - measures of competence (determines the overall ability to achieve planned results in the future).

To achieve the greatest information content and effectiveness of measurements, the applied direct and indirect, financial and non-financial indicators, outcome indicators and process indicators must be balanced. At the same time, extreme accuracy is not always required from measurements. More often you need to find out the general trend, whether an improvement has been achieved or not, how the decision made has affected the indicators. Therefore, the practical suitability of measurements is important here. E. Deming noted that “The functioning of any sub-process composing a system must be assessed in terms of its contribution to the goals of the entire system, and not by its individual productivity or profit or by any other competitive criterion.”

K.M. Rakhlin in his work expressed the idea of ​​establishing measurability criteria based on the characteristics of the processes. V.V. Yashchenko also mentions this, pointing out that very often in determining the level of achieved indicator value, the concepts “satisfactory”, “sufficient”, “appropriate” are used, which can be interpreted in their own way by different people. Operational definitions always allow us to understand each other unambiguously. This is especially important when taking measurements and collecting data. The concept of operational definition was introduced by E. Deming. It is understood that words and concepts may have different meanings in different situations. For example, a table that is “clean” means it can be used for dining or surgery can be performed on it. An operational definition gives precise meaning to a word, eliminating ambiguity by establishing how a concept is measured and applied in a particular set of circumstances. To begin work on measuring and analyzing indicators (characteristics), the team needs to agree on and subsequently use operational definitions within the team. In the future, this will avoid errors due to misunderstandings, which lead to wasted time and increased process variability. In addition, you need to be careful and wisely choose the number of indicators to measure. When there are too many measurements, redundant information appears that cannot be analyzed. As a result, information is neglected and some really important information may be missed.

Analyzing classifications measurement methods, used in the science of quantitative assessment of quality - qualimetry, we have determined that the following methods can be used to measure and evaluate the results of processes and products of a university quality system:

• measuring - based on information obtained using technical means (for example, measuring the temperature in the classroom, the level of radiation from a PC, etc.). As already noted, this method is used to measure and evaluate the quality system of a university quite rarely;
• registration - based on information obtained by counting the number of certain subjects, events or costs (for example, the number of disruptions to classes, the number of teaching aids, etc.);
• calculated - based on information obtained using theoretical and empirical dependencies, for example, the percentage of coverage by sociological surveys;
• expert method - carried out by a group of specialists, for example, assessing the compliance of the program of an academic discipline with the requirements of the federal state educational standard;
• sociological - carried out by surveying, for example, internal and external consumers.

One of the most important tasks facing developers of a quality system in accordance with the requirements of GOST R ISO 9001-2008, that is, creating a system “as it should”, is the creation university quality indicator systems, necessary to manage its activities. But it is known that as a result of many years of activity of universities, each of them has developed its own quality systems (management systems) “as is”, largely having common features. Each university, when creating its own management system, also developed a system of indicators to measure it. As a rule, the annual analysis of these indicators carried out at the university is based on the measurement (assessment) of work by areas of activity: educational, scientific, methodological and others. This resonates with the core processes of its quality system. Although in the register of Siberian State Technical University processes (Table 2.5) we see slightly different names: “Implementation of basic educational programs”, “Educational and extracurricular work with students”, “Scientific research and development”, “Design of basic educational programs”. The university collects information and measures indicators in areas of activity that partially “overlap” some processes of the quality system. These indicators are then compared with the indicators of strategic (and annual) planning of the university, indicators of licensing and state accreditation, selection criteria for leading universities in Russia and others. Particular attention is paid to the dynamic development of the university. Consequently, it can be argued that when measuring the activities of a university, to a first approximation, a process approach is used in terms of measuring the quality of certain processes (analogues of activities). But, in addition to measuring indicators in areas of activity, some universities determine the rating of the faculty, department, managers, and teachers. That is, in this case we can talk about using a functional approach.

All this can be used when forming a university quality system in accordance with the requirements of GOST R ISO 9001-2008. V.G. Eliferov and V.V. Repin also believe that if an organization has a system of performance indicators, then it is necessary to decompose these indicators into process indicators. That is, process indicators must be integrated into the overall system of organizational performance indicators (which is quite often used in universities). This should lead to the integration of existing and required measurement systems.

• unambiguous connection with the organization’s strategic indicators (linkage to the top level);
• “transparency” for organizational leaders;
• convenience for process owners managing their processes based on these indicators;
• understandability to personnel performing the process;
• measurability (indicators must be measurable in digital terms).

The developed system of measurement indicators should be, first of all, a management tool for the top management of the university, for which the main measurement goals are to assess:

• the activities of the university as a whole (development dynamics, comparison with state accreditation indicators, criteria of leading Russian universities and others);
• individual processes of the university, the work of its specific departments;
• the work of each manager;
• the work of each teacher and staff member.

In our opinion, the creation of a system of indicators for a university, as well as the definition of measurable goals in the field of quality of a university and its structural divisions (Figure 3.4), should occur “vertically” and “horizontally”. That is, when (as shown in paragraph 3.2), the strategic goals of a university are decomposed “vertically” into structural divisions, then the strategy for each strategic task already defines the “measurable value for the indicator of the strategic task” and the “value of the indicator for achieving the strategic task "(Table 3.6), and they can be used to create a system of indicators for measuring a university and its structural divisions. In addition to them, from information process maps, it is also possible to select measurement indicators obtained along the “horizontal”, based on the process approach.

The work of M. Cowan examines the functional process matrix of Paul Harion, in which management by processes is represented horizontally, and management by functions is represented vertically. Based on this work, we also decided to use the matrix as a tool for integrating various university quality indicators and forming them into a single system.

We accept that most indicators for assessing the activities of a university can be divided into three sets:

• 1) Set A, combining indicators determined on the basis of the university’s strategy;
• 2) Set B, including indicators obtained from information process maps;
• 3) Set C, consisting of federal state requirements (licensing and accreditation indicators) and the requirements of the Federal State Educational Standard for Higher Professional Education.

All these three sets are intersecting, that is some of these indicators may be included in two and/or three sets.

Step by step, we combine the indicators of sets A, B and C into subsets k>n, which we arrange in a block matrix (Table 3.8). The matrix consists of three blocks located vertically and corresponding

corresponding to different levels of university management: upper (B), middle (C), lower (L). Each block has a certain number of managers (from 1 to n), for example, for the highest level of management these managers are designated X b X 2 ...... X„. On the left side of the matrix the processes are presented: process 1, process 2......process N. These can be

new processes and/or enabling. Consequently, the indices in the subsets P >, m, k, n mean: upper - indicates which process the subset belongs to; the bottom one is the serial number of the manager and what level of management he belongs to. For example, a subset P 2 x means that it relates to process 2 and to the middle manager.

Table 3.8

Matrix of distribution of indicators by processes and responsible

managers

Processes	University management levels and responsible managers
	Highest (B)			Average (C)			Lower (H)
	X,		X"	y,		y k
Process 1
Process 2
Process N

For each cell of the matrix, an analysis is carried out in order to eliminate duplication of indicators and obtain disjoint subsets P 1 "1 p1?k, p. Moreover, some of these subsets for some process and manager will be “empty”, that is, they will not contain any indicators.

Using the example of Siberian State Technical University, we will consider this for two main processes and two managers:

• subset P'pv, related to process 1 and to the n-th head of the top management block;
• subset P 2 1 S, related to process 2 and to the first head of the middle management block.

Let us assume that the process “Design and development of the main educational program of OOP” can be attributed to a subset of p’ pv. This is an end-to-end process in which various structural units participate and its management is carried out at various levels: university, faculties and departments. To subset P 2)s- the “Pre-university preparation” process, which is functional and is mainly carried out by the dean’s office of pre-university preparation.

Based on the strategy of Siberian State Technical University, a decomposition of strategic tasks into processes of the university’s quality system was carried out (Table 3.9).

From the information cards of the analyzed processes at Siberian State Technical University, the distribution of process goal indicators among responsible managers was carried out (Table 3.10).

Decomposition of indicators of strategic objectives into processes of the university quality system (fragment)

Table 3.9

Processes	Measured values ​​of indicators of strategic objectives	Answer natural
Design and development of educational programs	A 1.1.2 Number of working curricula for the Federal State Educational Standard of Higher Professional Education at the university A 1.4.1 Number of new competitive educational programs at the university A 1.4.2 Number of new areas of master’s training	Vice Rector for Academic Affairs
	A1.1.2 Number of working curricula for the Federal State Educational Standard of Higher Professional Education at the faculty A 1.4.1 Number of new competitive educational programs at the faculty
	A1.1.2 Number of working curricula for the Federal State Educational Standard of Higher Professional Education at the department	Head departments
Pre-university Preparation	A2.2.1 Number of areas of training for schoolchildren in elective courses A2.2.2 Number of career guidance events conducted A2.2.2 Number of participants in career guidance events
	A2.2.1 Percentage of those admitted to Siberian State Technical University from the total number of students studying at the FDP and applying for admission, %

To form subsets P 1, P 2 ]s For each cell related to a specific process and manager, indicators were combined: “measured values ​​of indicators and strategic objectives” from Table 3.9 and “measured values ​​of process goal indicators” from Table 3.10. It should be noted that when developing the strategy of Siberian State Technical University and creating information maps of processes, federal state requirements and the requirements of the Federal State Educational Standard for Higher Professional Education were used, but we recommend checking again whether these requirements and the corresponding indicators can be applied to the generated subsets P" pv, P 2 1s, for the processes under study and the corresponding managers. Therefore, a new table should appear in which these indicators are combined. It is not given in the monograph.

Next, an expert assessment of each cell of the new table is carried out, that is, the indicators collected in it for each subset under study - P" pv, P 2 1s, in order to exclude correlated or duplicate indicators. It is also recommended to exclude indicators that are process-oriented rather than outcome-oriented. For example, the indicator “number of career guidance activities carried out” for the “Pre-university preparation” process.

Table EVIL

Distribution of process goal indicators among those responsible

leaders (fragment)

Processes	Measured values ​​for process goal indicators	Responsible
Design and development of educational software	Compliance of the university's teaching and educational documentation with regulatory requirements and stakeholder requirements Percentage of provision of UMKK/EUMKD OEP of the university Student satisfaction with the provision (availability) of the university's teaching and learning materials (EUMKD/EUMKD)	Vice Rector for Academic Affairs
	Compliance of UMKD/EUMKD OEP of the faculty with regulatory requirements and requirements of stakeholders
	Compliance of UMKD/EUMKD OOP of the department with regulatory requirements and requirements of stakeholders	Head departments
Pre-university Preparation	Percentage of applicants to Siberian State Technical University from those who studied at the FDP Student satisfaction with training at the Faculty of Pre-University Training (FDP)	Dean of the FDP

As a result, we obtain Table 3.11, which contains selective subsets of indicators. These indicators can be attributed to key performance indicators (KPIs). Known (GOST R ISO 9004-2010, clause 8.3.2) that “these indicators should be quantifiable and should enable the organization to set measurable goals, identify, monitor and predict trends and take corrective, preventive and improvement actions as necessary” .

It should be emphasized that the final list of KPIs must be subject to examination and agreement with all interested parties. As a result, it will include the optimal set of efficiency factors,

which the university will choose for itself as a “universal ruler”, with the help of which the organization’s goals will be formed, and then, after a certain time period, their achievement will be assessed (measured). This will make it possible to calculate the effectiveness of processes and evaluate the performance of managers. In addition, these indicators can be used to monitor processes as needed. The value of these indicators should be analyzed using statistical methods of quality management.

Key performance indicators of the university, distributed by processes and responsible managers (fragment)

Table 3.11

Key performance indicators of the university	Answer natural
Process "Design and development of OOP"
1. The number of educational programs at the university, developed in accordance with the Federal State Educational Standard for Higher Professional Education 2. Number of new competitive educational programs at the university 3. Number of new areas of master’s training at the university 4. Compliance of the structure of mastering all educational programs of the university with the requirements of the Federal State Educational Standard for Higher Professional Education 5. Compliance of the time and labor intensity of mastering all educational programs of the university with the requirements of the Federal State Educational Standard for Higher Professional Education 6. The percentage of provision of all types of classes in the disciplines of all university curricula with educational and methodological documentation 7. Availability of access for all students to funds of educational and methodological documentation and publications 8. Compliance of UMKD/EUMKD of the university’s educational program with regulatory requirements (including the university) and the requirements of stakeholders (including employers) 9. Students’ satisfaction with the provision (availability) of the university’s teaching and learning materials (EMKD/EUMKD)	Vice Rector for Academic Affairs
Process "Pre-university preparation"
1. Percentage of those admitted to Siberian State Technical University from the total number of students studying at the FDP and applying for admission, % 2. Student satisfaction with training at the Faculty of Pre-University Training (FDP)

The developed system of key performance indicators (KPIs) of the university (Table 3.11) does not exclude the collection of other indicators or information characterizing the processes and activities of the university in all areas. As a rule, we see this in traditional annual reports of educational organizations. They highlight what has been done, how many and what events have been held, the achievements of the university, etc. The work of A.A. Faktorovich substantiates the methodology and technology of value-motivational management

assessment of the quality of teaching activities of university teachers. The value-motivational approach to managing the quality of the educational process at a university does not cancel the process approach, but expands its capabilities. The main indicators and criteria for the effectiveness of the intra-university education quality management system, built in accordance with the value-motivational approach, are presented. In our opinion, these indicators and criteria can also be used in developing a system of key performance indicators for a university.

The developed system of key performance indicators of an educational organization will allow:

• eliminate duplication of indicators;
• more clearly distribute responsibilities between managers of various ranks;
• increase the controllability of the processes of the quality system of an educational organization.

In our opinion, the efficiency system will allow us to assess the quality of the management system, according to the principle: the goals were set, and how (to what extent) they were implemented. This will promote universities to implement their activities based on the principles of quality management.

Even if a company's strategy seems completely clear to its leader, this is not enough for it to be successfully implemented. the strategy must be understandable to all members of the management team and employees; means of managing the implementation of the strategy are needed to direct and track the trajectory of the company's movement towards its strategic goals. The article is devoted to the methodology for constructing a balanced scorecard, which is a tool for strategic management of a company.

Many articles and books are devoted to the balanced scorecard (BSS). However, often those who want to understand this methodology are disappointed even after reading a significant number of publications on this topic. It remains unclear where to start and in what sequence to act in order to build a working BSC. This article is an attempt to overcome this problem. It outlines a step-by-step methodology for developing a BSC, which has been well-tested on many projects.

The author's previous article, “Strategy Development - The First Step to the Balanced Scorecard,” emphasized the need to clearly define strategy before starting work on creating a balanced scorecard. Indeed, before developing a formalized strategy management system, which is the BSC, it is necessary to pay special attention to the creation of the strategy itself and a clear definition of its main provisions. Only on this solid foundation can the edifice of a balanced scorecard be built. In this article we will assume that such a foundation has been created.

As an illustration of the presented methodology, we will continue the consideration of the example of the development of a BSC by the general contracting construction company “Monolit” from Yekaterinburg, which began in the previous article. This example is based on a project for which the authors acted as consultants. Project materials are adapted for publication purposes; the name and location of the company have been changed.

Project organization

The first stage of BSC development is organizational. It is necessary to determine the composition of the project team, draw up a work plan, set deadlines, and appoint responsible executors. Each stage of the project should bring specific results. Without completing one stage, you cannot move on to the next.

The project team is people belonging to the strategic level of the company’s management, those who are responsible for certain areas of the strategy. At the Monolit company, the project team included:

• CEO;
• Deputy General Director for Production;
• marketing director;
• HR Director;
• financial director;
• five project directors, each of whom manages the construction of a group of objects of a certain type (shopping centers, office premises, manufacturing plants, etc.).

The optimal team size is seven to ten people. With a larger number of participants, it is more difficult to organize teamwork. In addition, the average company should not have a large number of strategists. In a large organization, a significantly larger number of people are involved in developing strategy, so several teams are created in accordance with the management hierarchy.

It must be emphasized that the development of the BSC is a team effort. If it is carried out by one person, for example the CEO, then the result will have no value.

Once the team is formed, it is necessary to appoint a project manager, administrator and system architect. The manager is responsible for the results of the project, has at his disposal all the necessary resources for its implementation, and makes all key decisions during the project. Usually the manager of such a project is the first person in the company.

The project administrator performs technical management functions: informing team members, ensuring communications, maintaining documentation, monitoring the implementation of decisions made, etc.

As the system architect, it is necessary to select a team member who is better than others familiar with the BSC methodology, has analytical skills, and knows how to manage the discussion. The architect directs the team's efforts throughout the project, formulates questions for discussion, and formalizes the results of each stage.

In the Monolit company, the general director became the project manager, and the HR director became the administrator. Consultants were entrusted with performing the functions of an architect.

In cases where a company develops a BSC without the participation of consultants, it is necessary to conduct preliminary training of a specialist who is nominated for the role of an architect. This employee should study the literature on the topic and attend training sessions that develop the practical skills required to solve such problems. As the experience of various companies shows, the system architect is often the HR director, marketing director or financial director.

Once the project team has been formed and key roles have been identified, the goals of the project need to be discussed and recorded. This is important for the following reasons:

1. all project participants must understand what the team is striving for, and this understanding must be uniform;
2. it is necessary to establish criteria for the success of the project, by which it can be subsequently judged whether what was planned to be accomplished was realized.

Members of the Monolit project team set the following goals:

• present the strategy in a form understandable to all employees of the company;
• clearly divide responsibility for implementing the strategy between participants, right down to the performers;
• create a strategic controlling mechanism that allows you to track the implementation of the strategy.

Once the goals are set, you should begin developing a project plan. Projects of this type usually include the following stages:

1. development of strategic goals;
2. strategy mapping;
3. creation of indicators;
4. setting target values ​​of indicators;
5. development of strategic activities;
6. implementation of the BSC.

At the organizational stage, it is also necessary to determine the team’s work schedule - set the days on which it will meet for collective work. The best option is to hold working sessions lasting four hours once every two weeks. It is usually not possible to tighten the schedule due to the high busyness of managers. However, long pauses between sessions lead to loss of energy and prolongation of project deadlines. It is necessary to take into account that between sessions there is active completion of homework, which each member of the project team receives.

Development of strategic goals

The first task that the project team must solve is to identify strategic goals for inclusion in the BSC. Goals are usually grouped into four perspectives:

1. finance;
2. market;
3. processes;
4. potential.

The number of projections and their names are not prescribed by the BSC methodology. The meaning of grouping strategic goals in terms of projections is to highlight all strategically important aspects of the company’s activities and set goals for each of them. Thus, the “Finance” projection reflects the interests of shareholders and contains the most significant goals for them related to the growth of the company’s financial performance. The Market projection includes goals related to increasing customer satisfaction and loyalty, increasing the customer base, sales volumes and market share. Obviously, financial goals can only be achieved if you achieve success in the market. The “Processes” projection includes the goals of improving the processes and structures of the company, through which success is achieved in working with clients and conquering the market. The “Potential” projection has many alternative names, but in general we can say that it focuses on the company’s goals related to the development of its key resources, which primarily include people. This same projection often includes information technology as a key information resource of modern business. The goals of this projection provide the basis for achieving success in all other areas.

By determining the composition of projections in advance, we thereby try to ensure that we do not lose sight of any important aspects of the strategy, so we need to approach the choice of the composition of projections creatively. Often the number of projections reaches five or six, mainly due to the clarification of aspects of the company’s activities in the market (for example, the “Suppliers” projection may appear) or the detailing of the “Potential” projection (in particular, “Personnel” and “Information systems” can be distinguished). It should be noted that increasing the number of projections to seven or more is undesirable, since this can lead to fragmentation of the holistic strategic vision into individual tasks.

Having decided the issue regarding the number of projections and their names, you can begin the task of developing goals. The initial data for its solution is the definition of the strategy developed before the start of this project. Each team member should propose statements of several strategic goals for each projection. It is advisable to organize this work as follows.

• At a meeting of team members, the system architect explains to the participants how to formulate goals and in what form to present the results.
• After receiving their homework, team members prepare their proposals and submit them to the project administrator.
• The administrator prepares materials for group work by writing goal statements in large letters on cards that are placed on the walls of the classroom.
• The project team gathers to brainstorm on the topic “Defining the company’s strategic goals.” The work begins with familiarization with the results of homework, presented in the form of rolls, which should be grouped by projections. The participants of the working session, having studied the presented materials, make their additions and clarifications. There should be no critical comments at this stage, but questions are allowed to clarify the meaning of the goal statements. The result of joint work should be the widest possible set of goals grouped by projections. At the same time, it is necessary that team members equally understand what lies behind the wording recorded on the cards. Reducing the number of cards at this stage is allowed only in cases of duplication of definitions recorded on them. Thus, a basis is created for further work on the selection and refinement of strategic goals.

To achieve good results at this stage, it is important that project team members follow the rules for formulating goals.

• The goal should be presented as a verb in the imperative mood with a dependent word, for example, “to achieve results,” “to improve performance,” “to reduce costs.”
• The goal must be of strategic importance, i.e. do not be too “down to earth”, corresponding to the level of the event. For example, the wording “Provide warehouse loaders with special clothing” does not correspond to the scale of the strategic goal. To solve this problem there is no need to take it to the strategic level.
• The goal must be specific enough so that employees understand what actions will follow its definition. For example, the phrase “Improve the moral climate in the team” is too vague, so it cannot be considered a strategic goal. This is nothing more than a general wish that does not encourage specific actions. When such formulations appear, it is necessary to ask a clarifying question: “What exactly does not suit us in this situation, what do we want to improve?” The reason for the unsatisfactory situation may be, for example, the demotivating leadership style of middle managers. Then the goal sounds like this: “Create a strong middle level of management.” It is clear that further specific actions will be taken to form, train and educate middle managers.

The results of the work of the project team of the Monolit company, obtained at the stage of generating strategic goals, are presented in table. 1.

Table 1. Initial list of goals for the BSC

Projection	Goals
	11. Create an Internet portal on the topic of risk management in construction projects 12. Prepare and publish a methodological guide for clients on reducing the risks of construction projects
Processes
Potential	34. Create your own fleet of construction equipment in order to reduce the volume of subcontracting work

As can be seen from table. 1, during the brainstorming session the team generated 34 strategic goals. All of them are written on cards and are accompanied by numbers for the convenience of further work with them. When preparing the article, the number of goals was reduced. In fact, the number of such cards is usually 50-100. In fact, this is a good indicator of the presence of a common vision of strategy in the team. If at the stage preceding the development of the BSC, all team members participated in the formation of the strategy, then during the selection of strategic goals they demonstrate a high level of unity. At the same time, a group of seven to ten people formulates no more than 40-50 goals. If the discussion of strategy has not been given due attention, then the development of the BSC gets bogged down in continuous debate, since the range of opinions on each issue is extremely wide.

The next step is to critically review the strategic objectives and select from an initial list those that deserve inclusion in the BSC. This is done through teamwork. Each goal on the list is considered sequentially. At the same time, the participants in the discussion express their opinion about it by answering the following questions.

• Is this goal consistent with the strategy? If so, what specific provisions of the strategy does it correspond to?
• Is this goal sufficiently specific? Shouldn’t it be formulated more precisely?
• Is this goal too “small”? Shouldn't it be classified as an event?

The moderator of the discussion (usually the system architect) allows each participant to speak, then summarizes their opinions, highlighting opposing points of view and bringing together similar positions. An important part of this process is deciding which goals to exclude and which to keep. It is advisable to come to decisions that are supported by all participants, without putting pressure on them. Authoritarian pressure, no matter who it comes from, destroys teamwork and it loses all meaning. However, compromises in this case are also inappropriate, since they worsen the final result. In this regard, in situations where the opponents’ arguments have been exhausted and the parties cannot come to an agreement, it is best to decide to keep the goal under discussion in the list. In the next stages of work, this problem may resolve itself.

Often, when discussing goal statements, some participants express doubts about the possibility of measuring the corresponding indicator. Thus, the question arises of the advisability of including the discussed goal in the BSC. Such argumentation should not be considered at this stage at all. When it comes time to develop indicators, this issue will be resolved. Practice shows that for any qualitative goal it is possible to develop a measurable indicator. You should not include numerical values ​​in your goal statement. The main requirement for defining a goal is the following: it must be a specific verbal expression of the company's aspirations. It is necessary that the semantic load be as capacious as possible. Quantitative characteristics will be included in this definition later.

Thus, after general discussion and solutions, the initial list of goals should be divided into three parts.

1. Goals intended for inclusion in the BSC. They are divided into groups corresponding to the selected projections.
2. Goals that do not correspond to the company's strategy. They are excluded from further consideration. At the same time, they can be divided into two groups: some are unproductive and need to be forgotten, others contain the right initiatives, the implementation of which does not require inclusion in the BSC, but rather it is enough to set the task to the heads of the relevant departments. For example, the provision of workers with special clothing can be entrusted to the head of the supply department, providing for the corresponding costs in the budget. In this case, we are talking about functional level goals that do not have a strategic scale.
3. Low-level goals are tasks that should be classified as activities that ensure the achievement of strategic goals. They fit into the company's strategy, but must be included in the work plan for implementing the strategy, which will be developed later.

The project team of the Monolit company, after critically reviewing the list of goals, formed three lists:

1. a list of goals that should be included in the balanced scorecard (Table 2);
2. list of goals not included in the BSC (Table 3);
3. list of strategic activities not included in the goals of the BSC (Table 4).

As can be seen from table. 2, the BSC goals included 17 goals from the original list. This is a good result. It is necessary to strive to ensure that the number of goals in the BSC is close to 20: 15 goals are not enough, but 25 is already a lot.

Table 2. List of goals included in the BSC

Projection	Goals
	3. Increase the profitability of the company 4. Reduce the cost of eliminating defects and downtime
	7. Create a unique market positioning 8. Increase the efficiency of customer relationship management 9. Increase the cost of general contracting services 10. Increase customer loyalty 15. Increase the influx of target customers 16. Build long-term relationships with subcontractors
Processes	19. Increase the efficiency of the project sales process 20. Reduce downtime during projects 21. Implement risk management methods for construction projects 24. Increase the effectiveness of marketing communications
Potential	25. Improve the professional level of project managers in the field of risk management 26. Create effective information support for customer relationship management processes 27. Ensure high motivation of participants in the sales process 31. Improve the qualifications of project directors in the areas of sales and communications 32. Create a system of professional training and mentoring

Table 3. List of goals not included in the BSC

Projection	Goals
	1. Increase capital turnover 2. Reduce management costs
	5. Expand the range of services offered to customers
Processes	17. Reduce the time required to prepare tender documentation 18. Increase the number of projects carried out by the company
Potential	28. Implement an automated system for preparing construction estimates 30. Reduce production costs by attracting workers from the regions 34.Create your own fleet of construction equipment in order to reduce the volume of subcontracting work

Table 4. List of tasks classified as strategic activities

Projection	Goals
	6. Create an association of subcontractors to coordinate actions to improve the quality of services
	11. Create an Internet portal on the topic of risk management for construction projects 12. Prepare and publish methodological guidance for clients on reducing the risks of construction projects 13. Develop a marketing plan based on the company’s new positioning 14. Conduct regular surveys to determine the level of customer satisfaction
Processes	22. Develop and implement sales process regulations 23. Create a database of subcontractors to reduce the risks of selecting work performers in projects
Potential	29. Assess the professional level of employees 33. Implement an automated CRM system to support customer relationship management processes

Limiting the number of goals in the BSC is a fundamentally important requirement. We must not forget that we are describing a strategy that reflects the most important directions of the company's development. If the BSC contains a large number of goals, this means that the company's leaders are not clear about priorities and, in fact, there is no strategy.

Too few goals in the BSC may indicate insufficient specification or excessive generalization of the formulations.

What were the members of the Monolith team guided by, excluding from further consideration such goals as reducing management costs (2), expanding the range of services offered to customers (5) and others listed in table. 3? The main criterion is a discrepancy with the company's strategy. Control of management costs should always be within the purview of management. However, this is not a strategic direction in which the team intends to achieve decisive success. If the company's problem were exorbitant management costs, then, undoubtedly, this goal would be among the strategically important. However, this issue was not raised during the development of the strategy, so this goal was rejected.

A similar argument applies to the other goals presented in Table. 3.

At this stage, a lot of controversy inevitably arises, so I would like to once again recall the importance of careful work on the formation of a strategy, which should precede the creation of a BSC. Members of a team that has a shared vision of the strategy are more likely to come to agreement when discussing relevant goals.

At the end of this stage of work, it is necessary to document the goals included in the BSC. in addition to the names of the goals, the final document contains their detailed definitions, explaining the meaning of the wording, as well as the rationale for the goals (why they are included in the BSC). For each goal, executors and a coordinator responsible for organizing actions to ensure its achievement are indicated. An example of a description of goals is given in Table. 5.

Careful documentation of the team's work is necessary to:

1. record the agreement reached by the team on defining strategic goals;
2. convey an understanding of strategic goals to middle managers who will be involved in further work to implement the strategy.

Table 5. Example of Documenting Strategic Goals

	Target	BSC perspective	Defining the Goal	Justification of the goal	Participants	Coordinator
	Reduce costs for eliminating defects and downtime		The achievement involves a significant reduction in costs, the sources of which are alterations due to the fault of construction workers, as well as payment for human and other resources not used due to downtime	Achieving this goal should ensure an increase in the company's profitability and profitability	Project Directors	Financial Director
	Create a unique market positioning		Achieving a goal involves creating unique differences between the company and its competitors, understood by target customers.	Clear positioning is the key to solving a number of company problems and should ensure an increase in the number of target customers, an increase in the cost of the company’s services, and profit growth	Project Directors	Marketing director
	Implement risk management methods for construction projects	Processes	Achieving the goal involves the introduction of project management methods and technologies with a focus on reducing risks at all levels of company management	The use of project management methods and technologies should ensure improved quality of work, compliance with deadlines, and increased customer satisfaction	Project Directors	Deputy General Director for Production
	Improve the qualifications of project directors in the field of sales and communications	Potential	Achieving the goal requires project directors to master sales skills and effective communications with clients	Project directors play a leading role in the sales process. Improving their qualifications in this area should ensure sales effectiveness and an increase in the number of contracts concluded with target clients	Project Directors	Marketing director

Development of a strategy map

A strategy map reflects strategic goals and the relationships between them. The creators of the Balanced Scorecard methodology, D. Norton and R. Kaplan, redefined corporate strategy as a chain of cause-and-effect relationships. Accordingly, a strategy map visually represents a company's strategy.

The strategy map is developed with the participation of the entire team. Goal cards are placed on the board using adhesive tape. At the top are the goals of the “Finance” projection, below them are the “Market” projections, and even lower are the “Processes” and “Potential” projections. The moderator of the work session selects one of the goals of the “Finance” projection and asks the participants to name its other goals, the achievement of which will help bring them closer to the first.

In the example of the Monolit company, the system architect leading the discussion chose the goal “Increase the profitability of the company” (3) and asked the participants to comment on the goals associated with it. Team members unanimously pointed to the goal of “Reducing waste and downtime costs” (4). By all accounts, its achievement will contribute to increasing the company's profits. The moderator removed the card with Goal 4 from the board and placed it under Goal 3, and then drew an arrow with a felt-tip pen from Goal 4 to Goal 3. Next, he asked for the goals of the Market projection that would help achieve Goal 3. At first, many of those present insisted that that every goal of this projection helps to increase profits. However, after the presenter explained that it is necessary to highlight the direct, most significant connections, the discussion participants agreed that the following goals have a direct impact on profits: “Increase the cost of general contracting services” (9) and “Increase the influx of target clients” (15) . The remaining goals of this projection affect profit indirectly. When the cards with goals 9 and 15 were moved to new places and connected by arrows to goal 3, the presenter suggested working with the “Processes” projection. Does it have goals that are directly related to goal 3? It was decided that profit was influenced by the goal “Improve the efficiency of the project sales process” (19). In the “Potential” projection, no goals that could be associated with goal 3 were found.

After this, the facilitator selected goal 4, and the team sequentially considered the connections between it and goals located in other projections.

Thus, an analysis of each goal was carried out and all significant connections were identified. During this work, cards were moved around the board, arrows were drawn between them, erased and re-drawn. In the end, the scheme became coherent and complete, and the team members received satisfaction from a job well done. The company's strategy has received visible embodiment (see figure).

Drawing. Company strategy map

To get good results during the strategy map development stage, it is useful to follow a few rules.

• Do not strive to identify all any significant relationships between goals. Only the most significant connections need to be highlighted.
• Do not duplicate connections: if there is a sequence of connections between goals A and B, as well as between B and C, then there is no need to connect goals A and C with an arrow. This does not add anything new to the logic of the circuit (A and C are already connected through B), but it overloads it, making it more difficult to perceive.
• Try to place goals and connections on the diagram in such a way as to avoid crossing arrows. As a rule, this is possible if the diagram does not contain unnecessary connections.

It must be remembered that the strategy map performs a communicative function, i.e. explains the meaning of the company's strategy to all stakeholders, so the map must be constructed in such a way that a clear and convincing image of the strategy is created.

After completing the construction of cause-and-effect relationships, all goals must be connected to others, and from each of them a chain must be built that leads to the topmost goal shown in the diagram. If these rules are not followed for some goals, this means that these goals are “superfluous”; accordingly, they should be removed from the strategy map or think about intermediate goals that should connect the dead-end branches of the scheme with its top.

The construction of a strategy map is the first result in the process of creating a BSC, which is of independent value. Indeed, the company's management receives a powerful communication tool that helps members of the management team understand the strategy and explain it to shareholders, employees, and partners.

In order for this map to turn into a strategy implementation management tool, it is necessary:

• develop indicators that can be used to measure the “distance” to goals;
• set target indicator values;
• develop a set of strategic measures and projects that ensure the achievement of goals;
• introduce a balanced scorecard, ensuring regular receipt of data to monitor target indicators and reporting.

These tasks will be considered in the second part of the article.

Assessing the performance of personnel helps determine the effectiveness of a particular employee’s work and makes it possible to establish compliance of performance indicators with established requirements. In addition, the assessment process helps to identify both individual employee problems and general ones that are characteristic of the entire team (department or company).

Problem 1. How to develop criteria for personnel assessment?

Problem 2. Who should be involved in developing evaluation criteria?

Problem 3. What requirements must the evaluation criteria meet?

Personnel assessment helps determine the effectiveness of a particular employee’s work and allows you to establish compliance of performance indicators with established requirements. In addition, the assessment process helps to identify both individual employee problems and general ones that are characteristic of the entire team (department or company). But most managers have difficulty assessing their subordinates. This is due to the lack of clear, unambiguous and results-oriented evaluation criteria for the employee. Sometimes this leads to the adoption of some management decisions under the influence of personal sympathies, as well as to problems associated with a dysfunctional reward system and low employee discipline. To prevent such problems from arising, it is important when developing an employee assessment system to determine on the basis of what criteria the assessment will be carried out.

What criteria are there?

Evaluation criteria are divided on different grounds, among which the following groups can be distinguished:

· general organizational criteria (applicable to all employees of the company, for example: timeliness, completeness of duties, etc.) and specialized criteria (that is, corresponding to a specific workplace, type of activity);

· quantitative criteria (assessment based on achieved results) and qualitative criteria (individual characteristics of the employee and quality of work);

· objective criteria (standards, quality and productivity standards that can be established for almost any work) and subjective criteria (indicators and characteristics that are assessed based on the opinions and assessments of experts);

· integral and simple criteria. If, when assessing one indicator, information obtained as a result of assessing various job characteristics and work behavior is taken into account or combined, then such an indicator is an integral criterion. If individual aspects of work or work behavior are assessed, for example the level of productivity or the absence of lateness for work, then these indicators can be considered as simple criteria.

The choice of specific evaluation criteria depends on the categories of employees being evaluated and how the results are intended to be used.

HR Dictionary

Criteria for evaluation- these are the key parameters (working, behavioral, personal indicators and characteristics) by which the employee’s performance is assessed. Evaluation criteria define how each function and each activity must be performed to meet company and customer requirements.

We maintain consistency in developing criteria

The algorithm of actions when developing criteria is as follows:

1. determine the group of positions for which criteria will be developed (based on professional characteristics);

2. we identify significant factors of activity for these groups;

3. We evaluate the criteria according to the following points:

• whether the selected criteria are really important;
• Do you have enough information to evaluate the selected criteria;

4. describe the criteria. You can describe only the criterion itself or in relation to the rating scale;

5. We group and rank the criteria (that is, we determine the weight of the factors influencing the result of the activity). This is necessary in order to separate the main and auxiliary indicators of the employee’s performance.

Boris Beltinov, Head of Recruitment Service at Work Service (Moscow):

“When developing evaluation criteria, we take into account the specifics of the activity, the market segment (sales, production), goals and objectives, that is, what we want to get from the personnel assessment. In addition, it is necessary to determine which criteria will be priority. For example, the main criteria for evaluating line personnel include: quality of work (no errors, compliance with customer service standards), volume of work performed, discipline, loyalty.”

We propose to consider the application of the action algorithm using the example of developing criteria for sales personnel.

We define groups of positions. In our example, this will be a cashier salesperson and a sales assistant.

We determine the factors of activity, essential for this group of positions. For example, the volume of work performed, the quality of the work performed, professional knowledge (knowledge of goods and services, company standards when working with clients, working with customer objections), discipline, loyalty, oral communications, ability to control emotions, listening skills, creativity, leadership skills, ability to prioritize.

We evaluate the criteria. As a rule, many managers try to identify as many significant factors as possible for personnel assessment, believing that in this case the assessment will be the most complete. But in reality, everything turns out to be far from the case. Evaluating all possible factors takes a lot of time and ultimately the results are blurry. To avoid this, it is necessary to evaluate the selected criteria, that is, determine which criteria are most important and which are unnecessary - this will save effort and time when assessing personnel. To do this, we recommend making a table (see below).

Determining the importance of criteria for sales personnel

Criteria	High importance	Average importance	Low importance
Discipline
Loyalty
Quality of work performed
Scope of work performed
Professional knowledge
Leadership skills
Creation
Ability to control emotions
Ability to prioritize
Ability to solve difficult situations
Listening skills
Oral communications

We found that criteria such as creativity, ability to set priorities and leadership skills are not important in assessing these positions and should be abandoned. Thus, we have determined the criteria by which the assessment will be carried out: discipline, loyalty, volume and quality of work performed, professional knowledge, oral communications and listening skills, ability to control emotions and solve difficult situations.

We describe the criteria. Let's consider the description of the criteria in relation to the rating scale. We also recommend making a table (see pages 94-95).

Rating scale for some criteria

Criterion	Brief description of the criterion	3 points (meets requirements)	2 points (does not always correspond requirements)	1 point (does not meet requirements)
Discipline	Working time is not spent on extraneous matters. No absences from work	Comes to work on time. Rarely absent, and if this happens, it is for a good reason	Not always punctual, sometimes forgets to warn	Often absent or late without informing the manager
Loyalty	Has a respectful attitude towards the organization	Satisfied that he works in the organization, does not speak badly about the company or colleagues	Does not always feel like a part of the organization, avoids publicly expressing dissatisfaction, but sometimes does not hold back negative emotions towards the company	Has a negative attitude towards the organization, pursues personal goals, criticizes the company and colleagues
Quality of work performed	The work is performed without errors, neatly and thoroughly. Customer service standards are met	The quality meets the requirements, errors are rare, and if there are, they are minor and are corrected independently	The work is done efficiently, but errors occur, sometimes you have to check the work	Low quality of work, constant errors, constant checks required
Scope of work performed	Work is carried out as planned	Works quickly, meets targets or exceeds targets	Works slowly, needs to be adjusted	Works slowly. Does not cope with the planned volume
Professional knowledge	The employee has the knowledge necessary for this position	Understands his responsibilities well, knowledge corresponds to the work performed, clarification from the manager is rarely required	There is not always enough knowledge; many operational issues need to be further clarified	Lack of knowledge to perform duties. Doesn't understand his job well
Ability to control emotions	Ability to control yourself in stressful situations	Works well in both normal and stressful situations, always maintains self-control and a positive attitude towards work and clients	An even, calm attitude towards work and colleagues, as well as clients. Trying to restrain himself in a difficult situation	Constant dissatisfaction and hostility towards colleagues and clients create tension. Uneven emotional behavior
Ability to solve difficult situations	Ability to make decisions and independently find a way out of the current situation	Can find it on his own way out of a difficult situation. Always makes decisions within his competence and is responsible for them	Prefers not to make decisions on his own; to solve a difficult situation he often asks for advice from a manager	Avoids making decisions and being responsible for them; independent solutions to difficult situations only aggravate the situation
Listening skills	Ability to correctly hear and understand information	Listens carefully, does not interrupt, knows how to ask clarifying questions	Listens carefully to what is said to him and strives to understand	Not listening, often interrupts. If something did not understand, he does not clarify, but adds his own interpretation
Oral communications	Ability to express thoughts accurately and clearly	He expresses his thoughts very well and knows how to convincingly convince that he is right.	Able to explain his position, but sometimes difficulties arise in order to logically prove his point of view	Has difficulty expressing his thoughts, is offended if they start asking clarifying questions, is offended when he thinks that he is not understood

We group and rank the criteria. In our example it will look like this:

The volume and quality of work, professional knowledge will be included in the group of criteria - fulfillment of basic job responsibilities. Loyalty and discipline - attitude to work. Oral communication, ability to control emotions, ability to listen - communication skills.

The ranking of criteria will look like this:

Perform essential job duties. Among them:

· 1 - professional knowledge;

· 2 - quality of work;

· 3 - amount of work.

· Attitude to work, including:

· 1 - discipline;

· 2 - loyalty;

· 3 - ability to solve difficult situations.

· Communication skills, including:

· 1 - oral communications;

· 2 - ability to control emotions;

· 3 - listening skills.

Natalya Maleeva, HR Director at M.Video (Moscow):

“As our company is developing dynamically, there is a need to refine both the criteria and the assessment procedure. This usually happens as follows:

A working group is being formed, which includes key employees of the retail management (the best section managers, store directors, region managers) and representatives of the commercial management responsible for the growth of sales of certain products in stores.

The purpose of the working group is determined. For example, one of the criteria for evaluating a salesperson in our stores is knowledge of technology. In this case, the goal of the working group is to determine which product categories occupy a large share of sales in the department, technically complex products, new season items, and also to identify categories that have become irrelevant or are being removed from the store assortment. Based on this information, the percentage of the number of questions for each category will be formed. In addition, it is determined whether the seller must know all the technical characteristics in detail or only have information about the functionality of the product and its use in everyday life.”

Who should be involved in developing criteria?

Evaluation criteria can be developed by the manager and a personnel specialist or together with the employees who perform the relevant work. In the first case, it is important that the line manager also takes part in the development of criteria, since it is he who sets goals for the employee and evaluates work results. There are benefits to co-developing criteria between your immediate manager and your employees. Firstly, the criteria will be clear to both the manager and the employees, secondly, they will be more consistent with the characteristics of a particular job, thirdly, they will reflect and take into account the conditions and content of the work and, finally, they will be accepted by the employees. But it should be taken into account that the manager makes the final decision after discussing the developed criteria with senior management and personnel service specialists. Remember that general acceptance and awareness of the evaluation criteria is necessary, so before the meeting each participant needs to explain what the evaluation criteria are, why they are important and how they will be used in the employee performance evaluation process.

Olga Svetlysheva, Lecturer at the Specialist Center at MSTU. N.E. Bauman, Candidate of Legal Sciences (Moscow):

“The project team must include managers at different levels and specialists whose task is to fill the proposed forms with content (for example, to formulate goals for employees for a certain period and criteria for their achievement). The main thing when developing criteria is to remember the connection between the company’s strategy and the goals and planned results of specific departments and each employee.”

Don't neglect describing the criteria. This will serve as a tool to achieve a common understanding and act as a “dictionary” of terms accepted in the organization.

What documents need to be available when developing personnel evaluation criteria?

In developing criteria for personnel performance, one should rely on one or more of the following documents: the company’s strategic plan, clearly defined business processes, the company’s mission and goals, job descriptions, standards and regulations for performing work, etc.

It is necessary to focus on what is really important for a particular position and determine the acceptable minimum of tasks and results that need to be achieved.

Svetlana Nikitina, senior account manager of the consulting group "CONSORT", member of the Association of Personnel Consultants (Moscow):

“First of all, to develop criteria, a copy of the job description of employees is needed. Here it is extremely important that the assessment indicators correspond to the content of the work; for this it is worth checking how the functions performed correspond to the job description. Also, to formulate evaluation criteria, the general development strategy of the company and the employee evaluation form are used. In addition, documents are used that record job functions; they can be called: functional responsibilities, job responsibilities, functional tasks. Job responsibilities may be included in the job description, which defines the employee’s powers.”

It is important to have sufficient information to evaluate according to the selected criteria, that is, it should be possible to compare the activities of employees in relation to the established standards of work in the company.

Requirements that the criteria must meet

Once the evaluation criteria have been written, it is necessary to determine whether they meet certain requirements. So, the criteria should:

1. Be achievable, what is necessary to get the job done.

2. Be objective and reasonable and independent of who performs them (that is, they must be developed for a specific position, not for a person).

3. Inform the employee about what specific actions and results are expected of him.

4. Comply with the content of the work.

5. Motivate the employee to achieve better results.

6.Consistent with the goals of the organization.

7. Be understandable and clearly linked to the most important characteristics of work behavior and/or the most important work results.

8.Be dynamic, that is, they must develop and adapt to existing changes in the company.

Olga Novikova, Deputy General Director for Human Resources of SINTEZ N Group of Companies (Moscow):

“Very often, a middle manager does not have enough knowledge to conduct an assessment of the personnel subordinate to him. This leads to subjectivity and bias, a formal approach and a violation of the frequency of assessment activities. This problem can be solved by making the HR department responsible for the entire appraisal process in the organization. That is, the department will not only participate in the development of the assessment system, but also monitor compliance with the regulations and deadlines for assessment activities. In addition, I recommend developing motivational schemes for managers, including the assessment of middle managers in terms of working with personnel. Also, an important role is played by systematic training of managers in personnel management, which should be initiated and organized by the personnel department. Particular attention should be paid to explanatory work among middle managers on personnel management issues, which should be constantly carried out by the head of the HR service.”

Clear evaluation criteria help both managers and staff understand what is expected of their work. This understanding provides the basis for establishing feedback, makes it possible to assess personal perspectives, and contributes to the effective performance of each employee. In addition, the criteria make it possible to determine how well employees fit into the organization and how well the organization meets the employee’s expectations. Thus, evaluation criteria will help evaluate the employee’s contribution to achieving the goals of the organization, which enables management to make the right administrative decisions.

The organization's performance indicator system allows the owner, manager and employees to evaluate the effectiveness of their actions. Therefore, its development is one of the factors of effective management.

In practice, the indicator system works as follows. You can plan the indicators that the company must achieve. After completing the project, you can compare the planned indicators with the actual ones. This allows us to say how effective the work was. Any experience, both negative and positive, can be used to improve the company's performance.

Having a system of indicators, your employees receive an additional incentive - they strive to perform their actions so that the quantitative indicators that depend on their work are achieved.

Thus, the performance system matters.

Performance indicators of the company and individual process

To begin with, before creating a system of indicators, they should be separated. There will be some indicators to analyze the company’s work, and others to evaluate the process or task. This separation is necessary for effective control. Current monitoring is usually used to evaluate process performance. Final control is used to evaluate the company's performance based on overall indicators for the period.

In most cases, process and company-wide indicators can be interrelated. For example, the deadline for completing a task and the company’s costs for the period. If an employee or work group, for some reason, took longer to complete a task, this is reflected in costs and profits. This allows us to say that by controlling and influencing current processes, you can influence the overall results of the company.

Profit, costs and more

The economic result is perhaps the main thing for assessing the company’s performance. These results not only warm the owner’s soul, but also simplify obtaining loans, investments for development, and opening a new direction.

First of all, economic results include profit. It is common practice to calculate profit before taxes. Profit is a key indicator of a company's performance for a period and characterizes its success in the market. Often, along with profit, a relative indicator called profitability is used. Profitability in most cases is the ratio of gross costs to net profit, measured as a percentage. Roughly speaking, you will find out how much profit each ruble of invested funds brings you. The percentage indicator of profitability (profitability) in the analysis cannot be separated from the absolute indicator of profit expressed in rubles (currency).

The market limits the price of a product. It is unlikely that you will be able to sell a similar product at a price higher than the market price. Therefore, it makes sense to set costs as an indicator. This indicator will clearly demonstrate how much your company spends and, if necessary, these costs can be reduced through savings or optimization. But you can increase it, in which case the increase in costs should have a certain effect. Costs are usually structured (calculated) by cost zones, which facilitates analysis.

If you use loans or investments, then it makes sense to calculate the profitability of these funds. And also calculate profit on investment or loan funds. This indicator will allow you to evaluate the effectiveness of using these funds, and therefore the feasibility of attracting them.

For a small and medium-sized company, these indicators can, in most cases, be limited to performance analysis, management and control.

Quantitative and volumetric indicators

These indicators include the following: number of sales, quantity of goods produced, quantity of goods in stock, etc. This makes sense where there is trade turnover. These indicators are often used when analyzing the assortment, the efficiency of sales departments by product groups, as well as when analyzing purchases if the goods are sent to a warehouse.

For those companies that produce services, it is objective to use the cash equivalent. The indicator “three websites made” or “two programs sold” does not make sense. It is better to use turnover indicators, gross income - the amount of funds received from the sale of goods and services. It also makes sense to set an equivalent when it comes to complex sales. For example, in addition to supplying goods, the company carries out installation, maintenance, and improves the product during its operation with the client (for example, computer programs).

Non-numeric indicators

These performance indicators are discussed in more detail in another article (Non-Measured Indicators). In short, this is customer loyalty, employee loyalty, satisfaction, quality, conversion, etc.

Responsibility

When developing a scorecard, it is important to identify who is responsible and do it correctly. Who is responsible for sales? Sales department? No. Everyone is responsible for sales volume, from the purchasing department to the accounting department and the head of the company. Otherwise, unwanted conflicts may occur, for example, between the purchasing department and the sales department. The purchasing department finds the product, purchases it, and after that the sales department must sell it, for example, within a month. What if they don't sell? The reasons for this can be both subjective and objective. For example, limited demand, low quality of goods, high competition. Therefore, leaving responsibility to the sales department is not entirely correct.

It is also necessary to assign responsible persons for indicators of a separate process. For example, a courier is responsible for the integrity of the packaging and goods, a programmer for his part of the program code, a call center manager for fulfilling the standard of greeting and conversation with the client.

The manager is responsible for the overall performance of the company. By managing and controlling the company, he can influence these indicators.

When developing a system of indicators, do not try to deepen it too much. The more indicators, the more difficult it is to control work, and the data obtained is not always amenable to analysis. Therefore, this article lists only the main indicators that you will need in your work.

Figure 5 shows a step-by-step diagram for developing a system of indicators in an organization.

It is assumed that the organization already has a clearly defined system of top-level strategic goals and strategy. In this case, the task of constructing a system of indicators is significantly simplified. If the strategy and goals are not formulated, it is more difficult to develop an adequate system of indicators.

First of all ( step 1) it is necessary to determine the goals for developing a system of indicators. What will it be used for? Possible answers are presented below:

To control the implementation of the strategy and achieve the strategic goals of the company;

To monitor operational efficiency and improve processes;

To generate reporting for owners;

To develop a personnel motivation system.

Depending on the development goals, the system of indicators will have varying complexity. If, for example, an organization does not have a clearly defined strategy, then the emphasis in system development may be on operational performance indicators.

If the organization has a strategy, then step 2 it is necessary to develop specific indicators for achieving strategic goals. The degree of specificity should be such that it is clear which manager is responsible for achieving the established target values ​​for each indicator. Can be executed simultaneously step 3, associated with the development (more precisely, with the revision of already existing) indicative indicators of the level of the organization as a whole. There should be few such indicators in the system. It is better to focus on specific indicators.

Figure 5 – Methodology for developing an organization’s indicator system

On step 4 Based on specific indicators of achieving strategic goals, indicators for assessing the operational efficiency of processes are developed (for one or more levels). It is advisable to pay attention to end-to-end processes and develop appropriate indicators. Some of the indicators for achieving strategic goals can be directly (without detail) attributed to the corresponding processes.

On step 5 it is necessary to combine all developed indicators into a single system, document it and carry out a series of approvals at various levels of management. It is advisable to involve the owners in this work, since management may be interested in creating an adequate system of indicators.

When combining all indicators into a single system, it may turn out that some of them are unnecessary for various reasons (mutual duplication, impossibility of calculation, low information content, etc.). Such indicators are excluded from the system.

Step 6 includes the need to develop calculation methods for the indicators included in the system. The calculation method must contain all the necessary requirements to ensure the calculation of the indicator, for example, a list of initial data and their sources, a calculation formula, its frequency, those responsible for the calculation, etc.

When developing methods for calculating indicators, it often turns out that for some of them it is impossible to obtain initial data, for others the calculation formula is too complex or controversial, etc. It may turn out that a number of indicators are duplicated. Therefore, during the development of methods, the system of indicators may change.

After a system of indicators and methods for their calculation have been created, it is necessary to develop forms of management reporting ( step 7). The easiest way to do them is using MS Excel. Since calculation methods contain formulas for calculation, the latter can be used when setting up reports in Excel.

At the final stage (when the system of indicators, methods for their calculation, and reporting forms are developed), they are approved and put into operation ( step 8).

After two or three cycles of planning and reporting, the system of indicators, calculation methods and developed reporting forms should be adjusted taking into account the experience of their practical use in the organization.