Balanced Scorecard Case Study Ukrainian

This article aims to present an analysis to develop a deep understanding of the concept of balanced scorecard (BSC) as a tool for strategy mapping, alignment and measurement of performance in a leading firm in power distribution sector. The BSC model was developed to address the problems and limitations of relying only on financial measures for creation of strategy and measuring organizational performance in companies whose intangible assets played a pivotal role in creating value for stakeholders. This article provides an understanding into the development of globally competitive firms from emerging economies that have successfully adapted contemporary performance measurement and management tools in strategy implementation. The theory of the article has been substantiated with inputs of the target firm based on information collected from interviews and access to the firm’s internal procedures, articles from journal and other publicly available sources. The article provides an understanding into the process of development and implementation of strategy, and subsequent advantages drawn from the use of BSC at Tata Power-Delhi Distribution Limited, winner of the international Palladium Balanced Scorecard Hall of Fame award-2008.



This study exemplifies the first implementation experiences of Balanced Scorecard and the first results of them in Ukrainian agricultural enterprises. Essential prerequisites for the functioning of the BSC concept into practical agriculture will be discussed. Finally, some critical success factors to the BSC adoption by agricultural companies will be identified.

Suggested Citation

  • Lissitsa, Alexej, 2005. "The Balanced Scorecard Implementation in Farm Enterprise - A Case Study from Ukraine," 15th Congress, Campinas SP, Brazil, August 14-19, 2005 24272, International Farm Management Association.
  • Handle: RePEc:ags:ifma05:24272


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