Strategic management of the holding companies on the basis of the ActivityBased Perfomance Analysis – АВРА

Abstract

In the paper the problem of strategic management by the holding companies on the basis of the ActivityBased Performance Analysis – АВРА. The approach represents synthesis of two popular concepts- Balanced Scorecard and  Activity-Based Costing. Authors offer a technique of realization of this approach. Practical value of researches consists in an opportunity to the companies to decentralize process of formation of strategy. Keywords: the strategic management, the Activity-Based Performance Analysis – АВРА, an estimation of efficiency.