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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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Journal ArticleDOI

Design and implementation of the Balanced Scorecard at a university institute

TL;DR: The study identified how the development of scorecard reports that include economic and non‐economic measures can improve the operational management of a university institute through providing tangible benefits to stakeholders.
Journal ArticleDOI

Management information system based on the balanced scorecard

TL;DR: The balanced scorecard approach is useful not only in accomplishing the objectives, measures and targets of the institutional strategy but also in the planning of the management information system.
Dissertation

Intellectual capital reporting in New Zealand: refining content analysis as a research method

TL;DR: In this paper, the authors present a methodology for ICR research in the context of the new economy and financial reporting, focusing on content analysis as a methodology to find gaps and questions.
Journal ArticleDOI

Evolution of the performance measurement system in the Logistics Department of a broadcasting company: An action research

TL;DR: In this article, the authors present the empirical findings and lessons learnt from an action research on the evolution of the performance measurement system (PMS) for the Logistics Department of a broadcasting company.