%0 Journal Article %T Developing a System for Evaluating the Business Processes’ Effectiveness Based on the SMART Approach %A Novichkova, I.A. %A Platov, A.V. %A Udalov, D.E. %K performance indicator, business process, SMART approach, evaluation, function cost analysis, balanced scorecard %J Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences %D 2024 %N 9 %P 10 %I Kemerovo State University