The balanced scorecard for a retail company, its significance for ensuring development

Subject. This article discusses the issues of ensuring the stability of Russia's financial system under sanctions pressure and the resilience of individual companies. Objectives. The article aims to define a set of indicators that help assess the development of companies amidst rapid changes in the external environment in the most accurate way. Methods. For the study, we used a systems approach, objectivity concept, and the unity of theory and practice concept. Results. The article presents the author-developed balanced score card, the application of which will help companies define strategic objectives, take timely corrective actions, and ensure progressive development in the long term. Conclusions. Both external and internal factors influence the development of companies operating in the retail sector. It is essential to forecast crisis situations, which involves addressing issues related to the optimal use of resources and preventing losses.