strategic learning & the balanced scorecard

Strategy and Leadership - Tập 24 Số 5 - Trang 18-24 - 1996
Robert S.Kaplan1, David P.Norton2
1Professor of Accounting at the Harvard Business School
2President of Renaissance Solutions, Inc.

Tóm tắt

The Balanced Scorecard (BSC) translates an organization's mission and strategy into a comprehensive set of performance measures that provides the framework for a strategic measurement and management system. The scorecard measures organizational performance across four linked perspectives: financial, customer, internal business process, and learning and growth. (See Exhibit 1 on page 20.) The BSC enables companies to track short‐term financial results while simultaneously monitoring their progress in building the capabilities and acquiring the intangible assets that generate growth for future financial performance.

Từ khóa


Tài liệu tham khảo

These management processes were described by Robert S. Kaplan and David P. Norton in "Using the Balanced Scorecard as a Strategic Management System," Harvard Business Review, January-February 1996.

See, 1965, R.N. Anthony, Planning and Control Systems: A Frameworkfor Analysis

Simons R., 1994, Levers of Control (Boston: Harvard Business School Press

Argyris Chris, 1996, Single- and Double-Loop Learning

Argyris Chris, 1991, Harvard Business Review

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Strategy and Leadership

Tập 24 Số 5

18-24

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