haku: @indexterm RATE OF RETURN / yhteensä: 621
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| Tekijä: | Kaplan, R. S. Norton, D. P. |
| Otsikko: | The balanced scorecard - Measures that drive performance |
| Lehti: | Harvard Business Review
1992 : JAN-FEB, VOL. 70:1, p.71-79 |
| Asiasana: | RATE OF RETURN EARNINGS PER SHARE FINANCIAL ANALYSIS MEASUREMENT COMPANY PERFORMANCE TOP MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | Some managers have abandoned financial measures like return on equity and earnings per share. But they do not want to choose between financial and operational measures. Executives want a balanced presentation of measures that allows them to view the company from several aspects simultaneously. A "balanced scorecard", a new performance measurement system was developed that gives top managers a fast but comprehensive view of the business. The balanced scorecard includes financial measures, and it complements them with three sets of operational measures related with customer satisfaction, internal processes and the organization's ability to learn and improve. |
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