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Case study demonstrates a three-tier balanced scorecard KPI framework in an IT company, indicating effective performance tracking and variable pay integration.
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 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.
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Murav'eva et al. (2026) studied this question.
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