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Author:Kaplan, R. S.
Norton, D. P.
Title:Using the balanced scorecard as a strategic management system (Erfolgskontrolle)
Journal:Harvard Business Review
1996 : JAN-FEB, VOL. 74:1, p. 75-85
Index terms:
Freeterms:UNTERNEHMENSSTRATEGIE, BETRIEBSERFOLG,
KENNZAHL, LANGFRISTIGE
UNTERNEHMENSPLANUNG
Language:eng
Abstract:Most companies' operational and management control systems are built around financial measures and targets, which bear little relation to the company's progress in achieving long-term strategic objectives. Managers using the balanced scorecard do not have to rely on short-term financial measures as the sole indicators of the company's performance. The scorecard lets them introduce new management processes that, separately and in combination, contribute to linking long-term strategic objectives with short-term actions.
SCIMA record nr: 150565
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