THE ROLE OF KEY PERFORMANCE INDICATORS IN MANAGING INTEGRATED BUSINESS STRUCTURES
Abstract and keywords
Abstract (English):
This article explores modern approaches to managing integrated business structures (IBSs) through the development and implementation of adaptive key performance indicator (KPI) systems that take into account the heterogeneous nature of such holdings, which combine diverse assets and activities, necessitating a balance between centralized strategic planning and the operational autonomy of subsidiaries. Particular attention is paid to the KPI architecture, based on the principle of cascading goals, integrating financial and non-financial metrics, and considering synergies and inter-business interactions that ensure strategic flexibility and resilience in the face of digital transformation and increased market volatility. The functional roles of KPIs in corporate management are considered, including planning, control, motivation, and analytics, as well as the methodological and technological aspects of their implementation related to the creation of scalable IT infrastructures and overcoming organizational challenges.

Keywords:
Integrated business structures, key performance indicators, corporate governance, systems approach, synergistic effects, adaptability, digital transformation, goal cascading, strategic flexibility, management decisions
References

1. Bralgin, S.S. “Diagnosing the Efficiency of an Enterprise’s Integrated Business Model.” Journal of Monetary Economics and Management. 2024, no. 9, pp. 142–148.

2. Moskalenko, V., & Fonta, N. (2021). “The Cascading Subsystem of Key Performance Indicators in the Enterprise Performance Management System.” In Lecture Notes in Networks and Systems (pp. 704–715). Springer International Publishing.

3. Lutchenko, V.G., Khorev, A.I., Belyaeva, G.V., and Adrakhovskaya, L.L. “Methodology for Assessing the Efficiency of an Enterprise in an Integrated Structure.” VSUET Bulletin. 2022, no. 1 (91), pp. 365–371.

4. Bobryshev A. N., Serdyukov A. M. Application of KPI indicators in the management analysis system (using industrial production as an example) // Bulletin of the Timiryazev Agricultural Academy. 2020. No. 4. pp. 91-103.

5. Vinogradov D. N. Methodological approaches to the development and implementation of motivational strategies // EGI. 2025. No. 2 (58).

6. Zaykin, D. I. Algorithm for developing a system of key performance indicators for an oil and gas holding and its business units / D. I. Zaykin // Problems of Management Theory and Practice. - 2021. - No. 2. - pp. 25-36. - DOIhttps://doi.org/10.46486/0234-4505-2021-2-25-36. - EDN QUAKVY.

7. Petrov, A. M. Comparative analysis of asset accounting in Russia and China / A. M. Petrov, M. P. Lymar // International accounting. - 2014. - No. 27 (321). - Pp. 34-48. - EDN SGXKOD.

8. Present development practices for tax, financial and statistical reporting in the Russian Federation / A. M. Petrov, N. P. Kiseleva, Z. A. Kevorkova [et al.] // International Journal of Innovative Technology and Exploring Engineering. - 2019. - Vol. 8, No. 12. - Pp. 3538-3542. - DOIhttps://doi.org/10.35940/ijitee.L2626.1081219. - EDN MYJLIZ.

9. Petrov, A. M. Theoretical and methodological foundations of organizing accounting, settlements, and tax planning in corporate systems in the service sector: monograph / A. M. Petrov; A. M. Petrov. - St. Petersburg: Publishing house of NPK "ROST", 2008. - 319 p. - (Library of the Eurasian international scientific-analytical journal Problems of modern economics). - ISBN 978-5-98217-037-8. - EDN QSSZRF.

10. Babaev, Yu. A. Accounting and control of accounts receivable and payable: a textbook and practical manual / Yu. A. Babaev, A. M. Petrov; Yu. A. Babaev, A. M. Petrov. - Moscow: Prospect, 2004. - 424 p. - ISBN 5-98032-701-0. – EDN QQHJQP.

11. Petrov A. M. Control over the movement of accounts receivable and payable / Modern accounting. 2004. No. 9. P. 38.


Login or Create
* Forgot password?