Development of a balanced scorecard system for the evaluation of the performance of campanies in the telecommunications sector

Abstract

The aim of the article is to analyze the scientific literature related to the system of balanced indicators and its areas, to create a system of balanced indicators for the telecommunications sector and to evaluate the telecommunications sector by comparing the company in this sector. In order to achieve the goal, the mission, vision, principles, values and goals of the company in question will be analyzed and a SWOT analysis will be performed. Requirements for balanced indicators will then be set. These actions will lead to a system of balanced indicators for the telecommunications sector and its enterprises. Finally, the selected ratios will be calculated and evaluated to assess the telecommunications sector. The originality of this article is reflected in the fact that there are very few scientific articles that would develop and evaluate a system of balanced indicators adapted to the telecommunications sector. The article is relevant because the fastest of all types of services in 2020. in the first quarter compared to 2019. In the corresponding period, exports of telecommunications, computers and information services increased (52.9%). The annual change in telecommunications services was as high as 7.8 percent. Thus, nowadays it is important to evaluate the field of telecommunications, and the evaluation must be multi-criteria, which makes the system of balanced indicators perfect for this.