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Book ChapterDOI

Putting the balanced scorecard to work

Robert S. Kaplan, +1 more
- 01 Sep 1993 - 
- Vol. 71, Iss: 5, pp 134-142
TLDR
The balanced scorecard as discussed by the authors shows four different perspectives in which to choose measures that can redefine a company's processes measurement system so short term and long term objectives are in balance with each other.
Abstract
In this article Robert S. Kaplan and David P. Norton report on the Balance Scorecard. Before the Balanced Scorecard companies have used various measurement systems that have made incremental improvements and concentrated mostly on the company's financials. The Balanced Scorecard shows you four different perspectives in which to choose measures that can redefine a company's processes measurement system so short term and long term objectives are in balance with each other.  When using the Balanced Scorecard a company is no longer needs to worry about small incremental improvements, but a new processes measurement system that will allow a company to get where it wants to go.

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Citations
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Enterprise Resource Planning and IT Governance in Perspective: Strategic Planning and Alignment, Value Delivery, and Controlling

TL;DR: In this article, an empirical study of Austrian medium-sized and large enterprises was conducted to assess the impact of ERP implementation on the organizational impact of system implementation through a holistic multi-dimensional approach, including ERP benefits, organizational performance effects, and key performance criteria used in an ERP balanced scorecard.
Journal ArticleDOI

Diagnóstico da mecanização em uma região produtora de grãos

TL;DR: In this article, a trabalho foi avaliar o estado da arte e realizar diagnostico quanto a posse e uso of sistemas mecanizados em propriedades agricolas.
Journal ArticleDOI

Opportunities of application of the balanced scorecard in management and control

TL;DR: In this article, the authors discuss alternatives to the Balanced Scorecard model suggested by observations and practice, and implications are provided in regard to changing and improving the architecture of the balanced scorecard (BSC) as a tool for management and control in conditions of high variability and uncertainty of the economic and social environment.
Dissertation

The relationship between organizational fitness and business performance: specific evidence for SMEs

TL;DR: In this paper, organizational fitness is defined in terms of organizational capability to produce variation by means of an evolutionary learning perspective and a perspective of strategic management, and thus reflects an integrative approach to the concept.