Company BSCol Inc. implemented projects for Boston Opera House, a group of schools and the Fulton Royal Canadian Mounted Police. – What, in your opinion, is due to the increased interest of companies to the BSC? – Basically we are approached by business leaders with the question: "How can I optimize the performance of their company to provide more profits for their shareholders? "To answer this question, with several research institutes of the group of companies BSCol Inc., analyzed the work of organizations that have achieved impressive results and a stable market position. These included companies such as UPS, which has managed to increase gross income for two years by 9% profit by 33%; Mobil – for two or three years the company has gone from last place in the ranking of the profitability of the industry prior to the first; AT & T Canada, which over five years increased its value by $ 7 billion, and many others. A study research has shown that these companies have achieved success by implementing strategically focused management.

Therefore, Balanced Scorecard, which was created as a methodology strategic management of the company, rightly perceived managers as a tool to improve enterprise performance. – How to determine what the company requires a balanced Scorecard? – Mostly Balanced Scorecard will be useful for companies who need to provide effective management to achieve strategic goals, as well as businesses, which have undergone restructuring and are experiencing difficulty in constructing a management system. Conventionally, there are four main signs that a company needs in the BSC. The first sign – the company has strategy and mission, and the management of a variety of reasons is not involved in the strategic management process: about 85% of managers spend more on strategic issues for at least an hour a month or a poor understanding of what is the essence of strategic management.

The liquidation value of machinery and equipment is most often required in liquidation proceedings and bankruptcy of enterprises, in order to justify the deposit mass for enterprise restructuring (merger procedure, absorption, adhesion), and restructuring and reorganization (when it comes to selling the assets of the enterprise), as well as for various kinds of management decisions, such as the formation of corporate strategy, management of property. Discussion about the problems of calculation of the liquidation value of the property are long enough, however, these discussions to a greater extent focus on the calculation of the liquidation discount on the assets of the property complex, and questions assessing liquidation value of equipment for various purposes are still neprorabotannymi. The standards assessment mandatory for use in the Russian Federation (Federal Standard assessment number 2 "The purpose of evaluation and types of value (FSO 2)", approved by Order of Economic Development of Russia 20.07.2007 255) stated: "In determining the liquidation value of the property assessment is determined by the estimated value, reflecting the most probable price at which the object of evaluation may be alienated for a term exposure of the subject assessment, less typical term exposure to market conditions, in circumstances where the seller has to to make a deal for the disposal of the property. In determining the liquidation value as opposed to determining the market value takes into account the influence of extraordinary circumstances that force the seller to sell the facility assessment on terms that do not meet the market. "The definition of residual value, we can draw conclusions about the three factors that reduce the market value prior to liquidation: Limited time sale of assets; Limited Resources to sell assets in a forced sale factor. Traditionally, resale value is based on a preliminary assessment of market value with subsequent correction of the limited time exposure. This approach came to the assessment of personal property from the experience of evaluating the real estate and have long used personal property appraisers. .