UDC 331.21

DEVELOPMENT OF A KEY PERFORMANCE INDICATOR (KPI) SYSTEM FOR AN IT COMPANY BASED ON THE BALANCED SCORECARD Development of a key performance indicator (KPI) system for an IT company based on the balanced scorecard

Published in JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT · Issue 9, 2026 · Pages 102–110 · Rubric: SCIENTIFIC ARTICLES
DOI: https://doi.org/10.26118/2782-4586-2026-102-110
Received: 11.09.2026 Accepted: 14.10.2026 Published: 14.10.2026
The article focuses on the problem of formalizing employee performance assessment in mid-sized IT service companies operating under Time & Materials and Outstaff models. Using KTS LLC (250 employees, custom software development) as a case, a three-tier KPI framework grounded in the Balanced Scorecard methodology is proposed. Indicators cascade from corporate through business-unit to individual levels; weights, calculation formulas, and three target zones (threshold, target, stretch) are defined for each tier. The specifics of functional roles are taken into account: a KPI weight matrix has been created for five key positions (backend and frontend developers, DevOps engineer, QA specialist, analyst, PM). The study describes a variable pay linkage model, a 12-month phased rollout roadmap, and an automation scheme leveraging Yandex.Tracker, GitLab, and the company's proprietary OKRsana platform.
key performance indicators, KPI, balanced scorecard, BSC, IT company, performance management, goal cascading, employee motivation, utilization, integral performance coefficient
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