haku: @author Tell, N. / yhteensä: 1
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| Tekijä: | Reisinger, H. Cravens, K.S. Tell, N. |
| Otsikko: | Prioritizing performance measures within the balanced scorecard framework |
| Lehti: | Management International Review
2003 : VOL. 43:4, p. 429-437 |
| Asiasana: | Accounting Managers Balanced scorecard Performance measurement Companies Europe |
| Kieli: | eng |
| Tiivistelmä: | The balanced scorecard (or BSC) framework (Kaplan, Norton, 1996) has received attention as a means to translate the strategy of an organization into a set of financial and nonfinancial measures. However, this variety of measures may create confusion for managers. This article proposes the analytic hierarchy process as a mechanism to prioritize the measures of a BSC for an organization. This article illustrates an application of the methodology for a European services firm. Changes in priorities over time may indicate a need to evaluate the choice of measures as well as the relation to strategy (here as: rel-to-str). It is important to realize that once the BSC is in place, it should continue to function in a dynamic manner to be truly effective. Periodic scheduled reviews are essential in maintaining the relevance of the BSC in rel-to-str. |
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