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| Tekijä: | Kaplan, R. S. Norton, D. P. |
| Otsikko: | Why does business need a balanced scorecard? |
| Lehti: | Journal of Cost Management
1997 : MAY/JUN, VOL. 11:3, p. 5-10 |
| Asiasana: | MEASUREMENT FUTURE FINANCIAL PLANNING |
| Kieli: | eng |
| Tiivistelmä: | The article examines the need for a Balanced Scorecard to help companies convert strategy into tangible objectives and measures. The authors explain how strategies are incorporated into various parts of the Balance Scorecard through a chain of cause and effect relationships. The Balance Scorecard should have an appropriate mix of outcome measures (lagging indicators) and performance drivers (leading indicators) to describe where a company has been and to point the way for future growth. Ultimately, all measures should be tied to financial objectives but not be guided solely by them. |
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