The Balanced Scorecard: Translating Strategy into Action

Harvard Business Review Press, 1996 M08 2 - 322 páginas
The Balanced Scorecard translates a company's vision and strategy into a coherent set of performance measures. The four perspectives of the scorecard--financial measures, customer knowledge, internal business processes, and learning and growth--offer a balance between short-term and long-term objectives, between outcomes desired and performance drivers of those outcomes, and between hard objective measures and softer, more subjective measures. In the first part, Kaplan and Norton provide the theoretical foundations for the Balanced Scorecard; in the second part, they describe the steps organizations must take to build their own Scorecards; and, finally, they discuss how the Balanced Scorecard can be used as a driver of change.

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The balanced scorecard: translating strategy into action

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Kaplan (accounting, Harvard) and Norton, president of Renaissance Solutions Inc., created the "balanced scorecard" to assist businesses in moving from ideas to action, achieving long-term goals, and ... Leer comentario completo

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Very interesting book

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Copyright Preface
Measurement and Management in the Information
Why Does Business Need a Balanced Scorecard?
Customer Perspective
InternalBusinessProcess Perspective
Learning and Growth Perspective
Linking Balanced Scorecard Measures to Your Strategy
Structure and Strategy
MANAGING BUSINESS STRATEGY 9 Achieving Strategic Alignment From Top to Bottom
Targets Resource Allocation Initiatives and Budgets
Feedback and the Strategic Learning Process
Implementing a Balanced Scorecard Management Program
Building a Balanced Scorecard
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Acerca del autor (1996)

Robert S. Kaplan is the Marvin Bower Professor of Leadership Development at Harvard Business School and chairman of the Balanced Scorecard Collaborative. David P. Norton is founder and president of the Balanced Scorecard Collaborative.

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