Non-financial measurements in banking industries of Sweden, Romania and Ukraine

Our study explored the use of non-financial measurements in financial services industries in Sweden, Romania and Ukraine. The countries were selected on grounds of the authors' nationality and the masters program. The analysis was focused on the use in practice of the latest theoretical developments, the non-financial indicators link with the banks’ strategies and the financial measurements and the differences in use between the three countries found at different economic development levels. The findings indicate that Swedish banks use a more mature and developed performance measurement system, which includes non-financial measurements besides financial ones. The study indicates that banks from the other two countries use a performance measurement system in its early development stages with strong influences from traditional accounting systems. The results also indicate a possible further development of the performance measurement system in Romania and Ukraine considering mainly the great influence of the foreign ownership, latest theoretical developments exposure and also the interest showed at declarative level for the non-financial dimensions

Вибір, планування та реалізація стратегії розвитку підриємства

У статті запропоновано комплексну цільову програму стратегічного управління підприємством, на базі якої обґрунтовано пріоритетні напрямки розподілу обмежених фінансових ресурсів суб`єкта господарювання, що спрямовані на перспективний розвиток за умов кризових явищ в економіці.The article the complex goal program of strategic enterprise management is offered in this article. It determines priority directions of allocation of limited resources