Development of an information system for assortment controlling based on a balanced scorecard (processing enterprises of the pulp and paper industry)
The purpose of the study is to develop theoretical, methodological and practical recommendations of the formation of a system for controlling the assortment portfolio management process, aimed at achieving the economic and non-economic goals of the processing enterprises of the pulp and paper complex (PPM). The article presents the concept of controlling the assortment portfolio management process based on the balanced scorecard and stakeholder theory developed by the author, adapted to the needs of industrial enterprises and their inter-company links in the supply chain. The system of assortment controlling of industrial enterprises includes the following elements: stakeholders, control information about the assortment being produced or planned for production, key performance indicators of organizational structures. The approach proposed by the author for building a system of assortment controlling based on balanced indicators allows to monitor the implementation of company's strategy, as well as to achieve a balance between monetary and non-monetary indicators, between goals and means of achieving them. The introduction of this system allows to ensure a balance of interests and the positive effects of the participants of interaction through reaching agreements, and also leads to a balance of mutual interests with a minimum of costs for the formation and development of the supply chain. The use of controlling tools allows enterprises to achieve high results of product portfolio management, which includes planning, organizing and achieving financial results. The use of controlling capabilities helps, on the basis of information systems and technologies, to significantly improve financial results, open financial documentation, improve planning, improve the quality of analytical work, and makes a great contribution to organizing and improving actions to systematically monitor the activities of all departments of enterprises.