FORMATION OF TOOLS FOR STRATEGIC DIAGNOSTICS OF PJSC TATNEFT BASED ON A BALANCED SYSTEM OF INDICATORS

Abstract

The article offers a set of tools for strategic diagnostics of PJSC Tatneft based on a balanced scorecard. The author describes the need to use a balanced scorecard to ensure high-quality business diagnostics, since traditional financial analysis does not fully identify the impact of production, market, environmental, human resources, and innovation factors on the long-term value of a business. The system of key performance indicators was formed in four areas: economics, business processes, customers/market, infrastructure/personnel. For each indicator, the nature of the impact is revealed, the relationship with strategic goals and the contribution to achieving the key result - capitalization growth and sustainable development of the company. A diagnostic algorithm is proposed that includes collecting data from annual reports and accounting statements, analyzing dynamics, comparing with other vertically integrated oil companies, building cause-and-effect relationships, and forming a final assessment of strategy implementation.