The Balanced Scorecard: Translating Strategy into Action

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Harvard Business Review Press, 2 Agu 1996 - 322 halaman
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.
 

Isi

Measurement and Management in the Information Age
1
Why Does Business Need a Balanced Scorecard?
21
MEASURING BUSINESS STRATEGY
43
Financial Perspective
47
Customer Perspective
63
InternalBusinessProcess Perspective
92
Learning and Growth Perspective
126
Linking Balanced Scorecard Measures to Your Strategy
147
MANAGING BUSINESS STRATEGY
191
Achieving Strategic Alignment From Top to Bottom
199
Targets Resource Allocation Initiatives and Budgets
224
Feedback and the Strategic Learning Process
250
Implementing a Balanced Scorecard Management Program
272
Building a Balanced Scorecard
294
Index
313
About the Authors

Structure and Strategy
167

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Tentang pengarang (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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