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The article is devoted to the use of the Balanced Scorecard (BSC). The use of a balanced scorecard is essentially an integrated management approach that takes into account not only financial but also non-financial aspects. The study of the balanced scorecard is presented using practical examples. For example, an analysis of a Russian sports equipment manufacturer (Jogel) shows how BSC, which includes key indicators for all four perspectives of the model: finance, customers, internal processes, and training, helps to achieve strategic goals and improve management efficiency. The company also uses SWOT analysis, KPI visualization, and a strategic development map. Consequently, BSC contributes to increasing the transparency, manageability and strategic
balanced Scorecard, Jogel, strategy map, KPI, sports industry, SWOT analysis, management
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