СТРАТЕГИЧЕСКОЕ УПРАВЛЕНИЕ: ВНЕДРЕНИЕ СИСТЕМЫ СБАЛАНСИРОВАННЫХ ПОКАЗАТЕЛЕЙ В ПРАКТИКУ КОММЕРЧЕСКИХ СТРУКТУР

The article examines the vital issues of strategic planning and controlling over strategy implementation. The controlling tool kit used is the D. Norton and R. Kaplan's model called the Balanced scorecard system. The use of the model is illustrated by the example of a dental clinic, for which the authors suggest a controlling procedure aimed at the strategy implementation; it involves the assignment of the Key Factors of Success as dominant exponents of the business process (patients' treatment).