Внедрение системы сбалансированных показателей эффективности деятельности Дворца культуры ОАО «Нафтан» для составления корпоративной социальной отчетности

The article substantiates the use of an executive balanced scorecard (BSC) as the best basis on which the social report of cultural institutions can be based. A system of key performance indicators has been developed in terms of compliance with the principles and norms of social responsibility of business and the technology of comprehensive evaluation of the results of the Naftan Palace of Culture, which are grouped together in four groups that fully characterize the effectiveness of the social sector: indicators of social performance assessment; indicators of economic performance (external and internal), indicators of organizational performance; indicators of technological performance of two factors: human resources and material and technical resources.