BALANCED SCORECARD SYSTEM AS A TOOL OF STRATEGIC MARKETING MANAGEMENT

The article substantiates the use of the Balanced Scorecard (BSC) as an effective and adaptive tool for strategic marketing management in a dynamic and volatile market environment. It emphasizes the necessity of a comprehensive and multidimensional approach to evaluating marketing performance, considering not only financial indicators but also a broad range of non-financial criteria that reflect long-term success factors. Based on an in-depth analysis of both theoretical frameworks and practical applications, the article clarifies the essence, structure, and implementation specifics of the Balanced Scorecard within the marketing context. The BSC is examined through the lens of its four key perspectives-financial, customer, internal business processes, and learning and growthwhich together provide a holistic view of marketing effectiveness. Each perspective is supported by clearly defined marketing performance indicators that align with strategic objectives, enabling organizations to systematically measure, monitor, and optimize their marketing outcomes. The integration of the BSC into strategic planning processes is justified by its capacity to align daily marketing activities with long-term business goals and value creation for stakeholders. Special attention is devoted to the influence of business orientation – categorized as Product Out, Market In, and Invest In – on the structure, content, and prioritization of BSC elements. These orientations determine the focus areas of marketing strategy and influence the selection of relevant performance indicators. The practical implementation of the BSC methodology is illustrated through the case study of PJSC "Kyiv Confectionery Factory ROSHEN." The study demonstrates how the company applied cluster analysis, based on expert evaluation and strategic indicator prioritization, to identify its dominant business orientation. The developed BSC model facilitates a structured and systematic approach to assessing marketing efficiency, enabling the organization to better understand and respond to customer needs, enhance brand loyalty, and reinforce its competitive position in the market. The research confirms that the Balanced Scorecard not only enhances marketing decision-making but also serves as a strategic management framework that supports organizational agility and sustainability. The findings are particularly relevant for Ukrainian enterprises seeking to improve marketing performance and strategic coherence amid ongoing economic uncertainties. Thus, the BSC proves to be a valuable methodology for aligning marketing strategies with corporate vision and achieving sustainable competitive advantages in transitional market economies.