haku: @freeterm Unternehmensplanung / yhteensä: 148
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Tekijä: | Kaplan, R. S. Norton, D. P. |
Otsikko: | Using the balanced scorecard as a strategic management system (Erfolgskontrolle) |
Lehti: | Harvard Business Review
1996 : JAN-FEB, VOL. 74:1, p. 75-85 |
Asiasana: | |
Vapaa asiasana: | UNTERNEHMENSSTRATEGIE, BETRIEBSERFOLG, KENNZAHL, LANGFRISTIGE UNTERNEHMENSPLANUNG |
Kieli: | eng |
Tiivistelmä: | 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. |
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