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             \author[1]{Victoriya V.  Galautdinova}

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\date{\small \em Received: 8 December 2018 Accepted: 5 January 2019 Published: 15 January 2019}

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\begin{abstract}
        


Performing strategically important activities more efficiently than competitors is an important task in the value creation process. The method of balanced scorecard is used in solving the problem of increasing the value of the product, the efficiency of the company.Results: Identification of regularities in the construction of the KPI system.Importance: The subject of the study is to determine and build a system of key performance indicators of management in the dairy cluster.Objectives: Determination of modulators to achieve efficiency, taking into account industry specifics. Conclusions and Relevance:The interrelations between the factors influencing the building of the KPI system are revealed.

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\tabcellsep The Formation of KPI System in the Dairy Cluster The Formation of KPI System in the Dairy Cluster\\
34 Global Journal of Management and Business Research Volume XIX Issue VII Version I Year 2019 ( ) B Year 2019 Global Journal of Management and Business Research ( B 36 ) Volume XIX Issue VII Version I\tabcellsep \multicolumn{2}{l}{Introduction ?????? ???????? ???????? ??????????? ??????? ????????, ?????? ?? ???? ???? ????????? ????????????: ???????? ?? ?? ???????? ? ????????? ???????????? ?????? ???? ????????? ??? ?? ?????? ???????, ????? ?????????? ?? . ?? ??? ??????, ???????? ???????????? ??? ???????? ??????? ????????? -????? ??????????, ??? ???????? ????????? ??? ???????? ? ???????????? ? ?? ??????????. ????? ??????????? ?????????? ??????-? ???????????? ???????????? 2 ??????: ??????????? ???????????? ? ??????? ???????????????? ???????????. ?????????? ??????? ?????????????? ????? ???????????????? ???????????, ?????????, ????? ???????? ???????????? ? ??? ?????? ????? ?????? ?? ?????????? ???????? ????????, ????????????? ???????????? ????????. ? ???????? (????????????, ???????? ????????? ? ???????????? ? ??????????-??????????? ????????????? -??Ð?"); ? ??????? (?? 1 ????? ??????? ?????????, ??????? ?? ?????? ???? ?????????, ?????? ?? ???? ? ?????????); ? ???????? (??? ??????????????, ???????? ?? ?????????? ??????); ? ??????????? (????????????? ????????? ? ????????); ??????? 1: ??????? ?????? ????????????? ???????????????? ???????? ????????? ? ???????????? ?? ??????????, ???????? ???????????????????? ???????????? ????????? ???????? ??????? ????????????? ???????. ????????? ?????? ???????, ?? ??? ??????, ?? ????? ???????? ????? ????????? ???????? ??????????????? ??????????? ????????????. Ð?"????? ??????????????? ?????????? ?? ??????????? ????? ??????-????????? ? ?????? ???????????, ???????????????, ??????????? ? ????????????? ?????????. ???? ?????????????? ????? ???? ???????? ? 1990-? ????????, ???????? ? ????? «???????????????? ??????? ???????????. ?? ????????? ? ????????» [7]. ???????????????? ??????? ??????????? (???) ????????? ??????? ?????????? ??????????. ???? ? ?????????? ?????? ??????? ??????????? ? ??????????? ?? ????????? ???????? ? ????????????? ?? ???????????? ?? ??????? ?????????: ? ??????????; ? ??????????????? ? ?????????; ? ?????????? ??????-????????; ? ???????? ? ???????? ?????????. ??? ???????? ? ???? ????????? ?????????????? ???????????? ???????????????? ?????????? ???????? ???????? ????????? ? ??????????? ????????????? ??? ????????????? ????????, ??? ? ?????????????? ???????????? ? ???????? ???????????. ??????? ???????????????? ??????????? ???????????? ?? ???.1 ? ??????? ????? (?????????????) ???????????? ?? ???????? ????????, ???????. ??? ?????? ???????, ??? ??????????? ????????, ?? ????????? ???? ?????? ? ??????????? ???????, ????? ???????? ? ??? ??????????? ? ???????????? ?????????. ?????? ?????????????? ? ????????? 2 ????????? ???????? ???/??? ????????? (??????? 1). ???????????????? ???????? 1/2018 ???? 1/2019 ?????? 1/2019 ???? 1/2018 ???? ??????. ?????? 1/2019 ????? ? ?????? . ?????? . ?????? ?????????? ?? ?????, ?? 3 986 4 385 4 911 3 986 4 385 4 911 SKU ?????????? 44 37 48 44 37 48 ????????? ? ????? ???? ?????????? 25 18 22 25 18 22 ?????????? ?? ?????????? ?????? (? ?????? ???????????? ???????) 0 0 0 0 0 0 0,0\% 0,0\% 0,0\% n/a n/a ???????? ?????????? ???????? ??? ???????????? ????????? ?????? ????????????? ???? ???????????? 100,0\% 100,0\% 100,0\% 100,0\% 100,0\% 100,0\% 0,0\% 0,0\% 0,0\% n/a n/a ???????/?? ???? ?????? ?????? (\%) 8,4\% 6,5\% 5,0\% 8,4\% 6,5\% 5,0\% ????????????? ????? ????? 172 196 267 172 196 267 1/2019 ???? ?????? ????????????? ? ??????? -6 417 -5 735 -5 012 -6 417 -5 735 -5 012 ?????????????? ???? (\%) n/a 9,1\% 16,0\% n/a 9,1\% 16,0\% DELIVERY ????????????? ??? ????????????? PE (\%) 83,6\% 92,0\% 83,2\% 83,6\% 92,0\% 83,2\% ???????????? ????????????? OE (\%) 60,2\% 67,1\% 60,9\% 60,2\% 67,1\% 60,9\% ???????? OU (\%) 35,0\% 34,5\% 35,2\% 35,0\% 34,5\% 35,2\% ????????? ???? ????????? ???-?? ????? ???????? 0 135 101 0 135 101 \% 5S 0\% 59\% 35\% 0\% 59\% 35\% 0 2 1 \#Ð?"??/0! 2,0 1,0 ???????? ?? ????? ??? (???? / ??) 783 656 591 783 656 591 ????????????? ?? (?3 / ??) 5,0 4,8 4,1 5,0 4,8 4,1 ??????? (?? / ??) 0,0 17,0 16,2 0,0 17,0 16,2 ????????????? ????? ?? ????????? ???? ??????????? ??????????? ???????? ?????????? ??? ??? ??????????? ???????? ? ?? ??????? ????????????. ??????? ???????? ??????????? ??? ???-??????????? ???????? ???????????? ? ??????? 2. ??????? 2: .???????? ?????????? ??? ??P-??????????? ???????? Ð?"?????? ?? 1 ???, \% 2 ???, \% 3 ???, \% 4 ???, \% Ð?"??????? ?????????? ????????? ?????????? ?????? ?? 1 ????? ???????? ????????? 50 ????????? ? ????? ?? ?????????? ?? 25 ?????????? ????? ?? ???????? 15 Ð?"?????? ???? ? ???????? ???? ??????? ?????? 10 ???. ???????? ? ?? ????? ???????? ?????????? ????????? ?????????? ?????? ?? 1 ????? ???????? ????????? 40 ????????? ? ???????? ?????????? ? ?? ?Ð?"Ð?"? 40 ???? ?????? ????? ???. ???????? ? ?? ??????? ?? ?????????? ????? ?? ????????, ?? 40 ????????? ? ???????? ?????????? ? ?? ?Ð?"Ð?"? 40 Ð?"?????????? ? ???????????? ??????????? ?? 20 Ð?"?????? ??????? ?????????? ???????? ??????????? ??????? ??????? ???????????? 50 ????????-?????????? ???? ??????? (???) -?????? ?? 1 ????? 30 ????????? ??????, ?????????, ?????? (?????? ???? ????) 20 ???????? ?? ????????, ???????, ????????? ???????? ?? ???????? ???????? ???. ???????? ? ?? ???????? ????/???? ????? ???????? ???? ?????????? ?????? ?????? ?????? (???? ????????????), ?? 50 ????????? ? ????????? ??????? ?? ????? (?????, ?????????) 20 ????????-???????????? ?? ??????? (???) -?????? ?? 1 ????? 20 ???? ?????? ????? ??????? ???????? ?? ???????? ? 10 ???????, ???????? ?, ???????? ???????? ?? ???????? ?? ???????? ???? ???????? ? ???????? ??? ???????????? ????????? ??Ð?" (???-?????, ???????????? ?, ??????? ???) 50 ?????????? ????????? ? ?? ?????????? ?? 0,01\% ?? ?????? ????????? ???? ????????? 30 ???? ??????? ????????? (?????? ???? ????) 20 ??????? ????, ?????, ??????? ?? ????????, ???????? ?? ????, ??????? ???? ???????? ?? ???????? ?????? ?????? ?????????????? ?? ????????? ????????????? 2-3 ???????? ??????????? ?????? ? ??????? 4: ????? ?? ?????????? ? ??????? ???????? ???????? ?????????????: ???????? ??????? ????????????, ??????????? ?????????, ???????????? ???????????? ? ????????? ??????? ? ?????? ?????? 1 ???? 2 ???? 3 ???? ?? ???????? ??????????? ?? ???? ??????????. ?????? ??????????? ? ??????? ?? 20\% ? ?????? ??????????? ??????, ?????? ????????????, ?? 3 ???? ?????????? ??????????? ?? ????????, ????????? ??Ð?" ????????? ??????? ?????? ????????? ??? Ð?"?????? ????????? ???????????? ? ????? ?????????? ? ???????????? ?? ?????? ? Ð?"? ?? ??????? 15 ???????? ??? 50 ????????? ???? ?????? ??????? 20 Ð?"?????????? ? ???????????? ??????????? ?? 30 ???????? ??? ???????? ????????? ?, ????????? ? ?? ???????? ? ??????? ????????? ?? Ð?"?????? ???????? ? ???????????? ? ????? ????????????? ? ?????????? ?? ??????? 5 (10) ????? ?????? 40 ???? ?????? ????? 30 ?????????? ????????? ?????????? ?????? ?? 1 ????? ???????? ?????????, ??. 30 ???????? ? ??? ?????????? ????????? ??????????-??????????? ?????? 50 ?????????? ????, ??????? 30 Ð?"?????????? ? ???????????? ??????????? ?? 20 ???????? ? ?????? ???????? ?/??????? ?????????? ?????? ???????????? ?? ??????? ????????????? ?????? 50 ????????? ????? ?????????? ???????? ? ?????????? ????? ????????? ? (?????? 15 ????) -?????? ?? ??????? 50 ???????? ? ?????? ??????? ??????/? ??. ???????? ? ?? ????? ???????? /??????? ??? ?? ??????? ?10. -2-6. ?????? ?????????? ??????? ??????? ?????? ?? ?????? ? ???? 70 ???????? ?????????? ??? ?????? 30 ???????????? ?????? ? ?????, ???????????? ???????? ?? 25\% ??? ?????????? ??????????? ????? 100\%. Ð?"???????????? ? ??????????? ?????? ?????????????? ??????????? ??????? ???? ?? 3.0 ????????????. ???????????: ?????????? ????????? ?? ??? ???????????????? ????????, ?????????? ??????? ?? ?????????????? ?????? ?? ????????? ?????????????????? ?? 20\% 5\% 5\% 10\% ? ??????????? ?????? ?? ????????? ???????? ?? 30\% \#\#\# 10\% 10\% ??????????? ?????????? ????? ? ???????-?????? ?? ???????? ????????????? ?? 15\% 5\% ????????? ??????? ????? ???? ????????? ?????? ? ? ???????? ? ???????? ????????? 100\% \#\#\# 30\% 40\% ???????? ???????, ?????????????????? ???????? ? ??????? ?? 100\% ? ?????? ?? ?????????? ???????????? ????????? ?? ?????? ?????????? . ???? ?????????????? ?? ?????? ???????, ??????????? ?????? ???????? ??????????? ????????????. ???????????? "??????? ???????" (????????? ???????) ??????????? ?????? ????????? ??????? ????????????? ? ????????????, ??? ??????? ?? ??????????? ?????????? ?????? ?????? ????????????? ?? ??????? ?????? ????????? ??????? (??????, ??????? ?? ?????? ?????, ????? ??????). ?????? ???????? ??????? ????????????? ? ??????? ?? 40\% ? ????? ?? ????????????? ???????? ?????????????. ??????: ????? ???????? ???????? 50 000 ???. ? ???????? ???????? 3 ?????????? ??????: ?????????? ??????? ??????? ?? 100\% -??????????? ??????????? ?????? 50\%. ??? ???????????? ?????????? ????????? ???????? ???, ??????????? 30\% ?? ???????????, ???? ????-?? ???? ?????????? ?? ???????? -???? 0\%. ??? ??????? ??????, ??????????? ?????? ??????????? 20\% ?? ??????????? -???? 0\% ????? ??????? ????? ??????????? ?????? 50\%, ?? ????????????? 20\% ?????? ? ????? ??? 20\%*50\%/100\%=10\% ?????? ? ?????? ??? 50000*10\%/100\%=5000 ?. ????? ????? ?????? 50000+5000=55000 ???. ???????? ?????? ???????? ?????? ???? ????? ?????????????? ? ????? ?????? ????????????? ????????? ?? ?????? ?????? ?????????? ????????. ??? ??? ????????? ?? 6 ???????? ??????????? ???????????? ????????. ?????? ?? ??????????? ???????????? ?????? ???????? ?? ????????????? ???????. ?????????????? ??????? ??????????? ?? ?????? ???????????? ????????? ?? ???????? ????????? ???? ?? ???????? ????????. ????????????: ??????????? ?????????? ??????? ?????, ???????? ???????????, ???????????? ???????? ??????????? ????????? (???????? ?????? ???????? ?? ??????? ????????? ??????????, ???????? ?????? ?? ???????? ????? ? ??????????. ????????: ?????? ???????????? ?????????, ?????????? ??????????? ??????? ???????????? (???????? ?????? ??? ???????????? ?????????, ???????? ???????? ?? ???????? ????????? ? ?????????? ??????????, ???????? ????????? ??????? ????????? ? ??????????, ???????? ????????? ?????? ????????). ???????: ???????? ?????? ?????, ????????, ??????????, ??????????? ?? ???? ??????????????? ????????? ???????????? ?????????. ??????? ?????: ???????? ????? ?? ??????? ?????????????? ??????? ?? ?????????? ????????? ?????, ???????? ??????? ? ????????, ??????? ?? ???? ????????????????? ????????. ????????????? ???????????? ?????? ?????? "??????? ???????" ??????????? ??????? ? ?????? ? ????????????? ?????? ?? ?????????? ??????????? ???????? ???????? ?????????? ? ? ? ? ? ? ? ? ? ? ? ? ?????? ????????? ??????? ??? ????????? Ð?"??????? ? Ð?"??????? ? Ð?"??????? ? ????????? ?????? ??????? ????????? ??? ????? ? ???????? ?? 5? ? ???????? TPS ? ??????? ???????? ? ??????? ????????? ? ?????????? ????????? ????????????????? ?????? ?? 5? ? ? ? ? ? ? ????????????? ?? ??????? ?????? 2-? ????? , ???????????? ??? ?????????: ?????????? ???????? ???????? ???????? ? ??????? ??????????? ????????????. Ð?"????? ????? ?????????? ?? ?????? ????????: ?????????? ? ?????? ???????????, ????????? ?????? ??????????? ? ??????? ???????. ????? ?????????? ??????????? ???????????? ? ???????? ??? ???????? ?????, ? ????? ????????? ??????? ? ?????? ?????? ????????????, ??????????? ?????? ? ??????????? ????? ?????. ?????????? ????? ????? ??????????? ? ?????? ? ????????????? ????? ?? ??????????: ????????? ??????? ????, ?????????? ??????? ????????????????? ?????, ????????? ???????????? ??????, ??????????? ?????????? ?????????? ????????????, ???????? ??????? ??? ???????????? ?????. ?????????? ?????? ??????? ??????????? ?? ???.3 2. ?????????? ????????? ?? ????????? ????????: ??????????? ???????, ?????????????? ????????? ????????, ?????????. ??????? 3: ??????????? ?? ????????? ??????? ???????? ???????? ?????? ?? ?????????? ??????????? ?? ?????????? ?????????? ???????????????? ???????? ???????????????? ?????? ?? 5S; ???????????? ???????????????? ???????????; ??????????? ?????? ?? ?????? ??????????? ?? ??????????. ????????? ?????????????????? ?????????? ?????????? ???????????????? ??????; ?????????? ??????? ????????????????? ?????; ?????????? ??????????????? ???????. ???????????? ? ????????? ???????? ?????????? ?????????? ??????; ????????????? ???????????? ????????; ???????????? ?????????? ? ????????. ?????????? ???????????????? ????????????? ?????????? ?????????????? ?? ????????; ?????????? ??????? ???????????; ?????????? ???????????? ??????? ?????. ??????? ???????? ? ???????? ????????? ???????? ??????? ?????? ?????????; ???????? ?? ?????????? ?????????; ????????? ???????????????? ???????. Ð?"???? ???????????? ??????? ?? ??????????. ????? ???????? ?? ????????? ??????? ???????? ???????? ???????????? ? ??????? 4. II. ????? ?? ?????????? ??????? ??? ?? ??????? ?? ???? ? ????, ?? ?????? ?????? ??? ???? ???????????, ??????? ?????? ?? ??? ????????, ????? ?? ????? ??????? ??????, ????? ??? ?????????? ?????. ??? ???????, ??? ????????, ??? ?????? ?? ???????? ?????????. ??? ??? ???? ??????????? ??????????????? ???????? ?????????? ?? ????????? ?????????, ?? ???????????? ? ?????????????, ?????? ????????????, ?????????? ????????? ? ???????????? ?????????. ??? ??? ?????? ????????, ??????? ?????????????, ????????? ? ??????? ???????????. ??? ????? ????????? ??????? ? ??? ???????????? ???????????? ????????, ??????? ???????? ???????? ???????. References Références Referencias 1. ???????, ?.?. ??????????? ? ????????? ???????? ???? ? ?????? ?? ?.?. ???????//????????????? ??????. 2008. -p.76. ???????????????????? ?????????/?.?. ???????, Harvard Business Review, 1996, January/February, ???????????? Scorecard as a Strategic Management System// 2. ???????, ?.?. ?????????????? ?????????????? 8. R.S. Kaplan, D.P. Norton. Using the Balanced ??? ??????????. -2010. -? 3. -?. 26-31. ?.: ??? «?????-??????», 2003. ??????????????? ????? ? ??????/?.?. ???????// ??? 3. ?.???? ???????????? ? ??????? ? ???????? ????????? ???????. «??? ???????????? «?????», 2016. -446 ?. 4. Ð?"??? ?. ????, ??????? Ð?"????????????. ?????????????? ?????????? ?????????/???. ? ????. ???.: ??? «??????-?????», 1999. -288 ?. 5. ?.Ð?"?????. ?????????? ???????????? + ????? ???? ? ????? ?????. ??? ???????? ??????????? ???????????? ? ???????? ????? ???? ???????? ????????????????? ???????. ??? «????, ??????, ??????», 2017. -570 ?. 6. ?. ?????????????????? ????????????: ??? ??????? ???????? ?????????? ? ?????????? ??? ????????????.??????? ?? ??????? ?????, ???????, ??????????. ??? «??????? ????????», 2016. -479 ?. 7. ?????? ?. ???????????????? ??????? ???????????. ?? ????????? ? ????????/?. ??????, Ð?". ??????. -(????. 3). ???????? ????????? ? ??????? ???????? ???????? ??????? ?? ?????, ????????? ???????????? ???????????? ?????? ??????????? ?? ????????? ? ???????? ?? ???????-???????????? ??????? ??????? ?? ???????????? ) 1. ?????????? ??????? ???????? 31 Global Journal of Management and Business Research Volume XIX Issue VII Version I Year 2019 ( ) B Year 2019 Global Journal of Management and Business Research ( Volume XIX Issue VII Version I 2. ?????????????????? 3. ???????????? 4. ????????? ? ????????? 5. ???????????? ?????????? 6. ???????????? ???. 3: ??????? ????????? ???????, ? ?????????? ????? ?? ????????? ????????????? ??????? ???????? ???????? ?????????? ??????? ???????? ?????? ???????????? ????????? ????????. 1. ?????????? ?????????? ??????? ???????? ????????: ??????????, ??????????????, ????? ????? ?????????, ??????????? ?? ?????????? -????????, ?????????????????? ???????????. 3. ?????????? ???????????? ?????????? ?????? ?????????????? ? ??????????????? ???????? ?? ???????????? ????????????, ?????????? ??????? ???????????, ?????????????, ?????????? ???????????????? ?????????. Ð?"???? ????????????????? ??????????? ?? ????????? ????? ??????? ??????????? ??????????? ?????????? ????????????????}\\
\tabcellsep © 2019 Global Journals 1 © 2019 Global Journals 1\tabcellsep © 2019 Global Journals\end{longtable} \par
  {\small\itshape [Note: ???.1: ??????? ???????????????? ??????????? [8, ?.76] ???????? ??????? ??? ?? ???????????? ??????? ????????? ??????? ? ???, ??? ??? ????????????? ????????????? ???????? ??? ???????????? ????? ?????????? ??????-????????? (???. 2). ??????????? ?????? ????????????? ??????? ???????? ?????????????? ????????? ????????? ? ????? ?????????? ???????. ??? ?????????? ?? ???????? ? ????????????????? ???????????? ????????, ????????? ??????????? ???????, ??????? ?????????? ? ?????? ????????? ?????? ? ????????????? ????????? ???. ???.2: ?????? ???????? ??? ????????? ????? ????????????????????? ?????????? ???????? ???????? ?????????? ????????????? -KPI, ??????? ? ?????????? ????????????? ?? ??????????? ???????? ?? ?????? ???????? ?????????? (?????????????? ?????).? ?????? ???????????? ???????????? ??? ???????????????? ???????? ???????????, ??? ?????? ??????, ??????? ?????????? ?????? ??????? ????????. ?????? ????????????? ???????? ?????????????? ?? ????????? 6 ???????????:]} 
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 			\footnote{The Formation of KPI System in the Dairy Cluster} 			\footnote{© 2019 Global Journals} 		 		\backmatter  			  				\begin{bibitemlist}{1}

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