Volume 12, Number 2, December 2022
| Applied Strategic Analysis in the Performance Measurement of Learning and Growth |
Sergey Krylov 1*
Abstract
This article is predominantly of theoretical nature and considers the possibility of using the applied strategic analysis technique that was developed by the author to analyze learning and growth in the course of the performance measurement of strategic aspects of learning and growth. The technique is based on the balanced scorecard system of the same name. Methodologically, the study is based on Kaplan and Norton's balanced scorecard concept and the author's concept of applied strategic analysis. It is shown that applied strategic analysis of learning and growth envisages comparative evaluation, diagnostics of deviations and predictions of the values of the balanced scorecard metrics of learning and growth in the dimension of strategic objectives. It includes analysis of the level of motivation in employees, the volume of authority delegation and whether their personal goals match company goals; analysis of the expansion capacity of information systems, and analysis of the quality of retraining and the creativity level of employees. The author comes to a conclusion that applied strategic analysis of learning and growth is a new and sufficiently productive instrument for performance measurement of the strategic aspects of companies' activity that is associated with the training and development of their personnel.
Keywords: Applied strategic analysis, Balanced scorecard, Learning and growth, Personnel, Performance measurement.
1 Academic Department of Accounting, Analysis and Audit, Ural Federal University (Russian Federation)