balanced scorecard norton and kaplan pdf

Balanced Scorecard Norton And Kaplan Pdf

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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

Balanced Scorecard Part 1: A Brief History

Chambers, R. Sterling, RS. General Search Achieves Author index Title index. Kaplan dan David P. Studi itu dimotivasi oleh keyakinan bahwa model pengukuran kinerja perusahaan melalui akuntansi keuangan tidak lagi memadai dan bahkan bisa menghambat kemampuan perusahaan menciptakan nilai ekonomis di masa yang akan datang.

strategic learning & the balanced scorecard

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Robert S. Kaplan 73 Estimated H-index: View Paper. Add to Collection. By the , many executives were convinced that traditional measures of financial performance didn't let them manage effectively and wanted to replace them with operational measures. Arguing that executives should trackboth financial and operational metrics, Robert Kaplan and David Norton suggested four sets of parameters.

The Balanced Scorecard—Measures that Drive Performance

What you measure is what you get. The traditional financial performance measures worked well […]. Think of a balanced scorecard as the instrument panel in the cockpit of an airplane. Tracking all the important measures at once guards against suboptimization—that is, achieving gains in one area at the expense of another.

Executives know that a company's measurement systems strongly affect employee behavior. But the traditional financial performance measures that worked for the industrial era are out of sync with the skills organizations are trying to master. Frustrated by these inadequacies, some managers have abandoned financial measures like return on equity and earnings per share. But managers want a balanced presentation of measures that allow them to view the company from several perspectives at once. In this classic article from January , authors Robert Kaplan and David Norton propose an innovative solution.

A short look at the development of the balanced scorecard - "one of the most significant management ideas of the past 75 years". The balanced scorecard is a concept that has become deeply embedded in organisations of all kinds around the world - and yet, remarkably, it has only existed for fifteen years. By , the editors of the Harvard Business Review were naming the balanced scorecard as one of the most significant management ideas of the past 75 years, and a survey has found that around half the Fortune companies in the USA and 40 percent of those in Europe use balanced scorecards. Yet the concept was only developed in the early s.

Balanced Scorecard (Kaplan & Norton)

Awadallah, E. International Jurnal of Business and Social Science, 6 7 , Budiarso, A.

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Я попробовал оказать ему помощь, но все было бесполезно. - Вы делали ему искусственное дыхание. На лице старика появилось виноватое выражение. - Увы, я не знаю, как это делается. Я вызвал скорую.

Главный криптограф АНБ испробовала все - подмену букв, шифровальные квадраты, даже анаграммы. Она пропустила эти слова через компьютер и поставила перед ним задачу переставить буквы в новую фразу. Выходила только абракадабра. Похоже, не один Танкадо умел создавать абсолютно стойкие шифры.

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Г‰douard B.

The Balanced Scorecard –. Measures that Drive. Performance by Robert S. Kaplan and David P. Norton. Reprint Harvard Business Review.



Kaplan and Norton describe the innovation of the balanced scorecard as follows: "The. balanced scorecard retains traditional financial measures. But financial.



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Sheila V.

Review article (Kaplan & Norton, ). The article was based on a multi-​company research project to study performance measurement in companies whose.


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