Book ChapterDOI
Putting the balanced scorecard to work
Robert S. Kaplan,David P. Norton +1 more
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.read more
Citations
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Journal ArticleDOI
Identification of critical operational performance measures— a research note on a benchmarking study in the transportation and distribution sector
TL;DR: An empirical benchmarking study investigating which operational performance measures in the transportation and distribution sector are the most important for financial performance is presented.
Journal ArticleDOI
Public sector reform, global trends vs. local needs: the case of a state rental organisation in Fiji
Umesh Sharma,Stewart Lawrence +1 more
TL;DR: In this paper, the authors examined the public sector reforms in Fiji and the introduction of market-oriented practices in the Public Rental Board (PRB), and the tensions between profit seeking and provision of public service are explicated.
Journal ArticleDOI
Linking comprehensive performance assessment to the balanced scorecard: evidence from hertfordshire county council
Margaret Woods,Suzana Grubnic +1 more
TL;DR: In this paper, the authors argue that CPA, the external inspection tool used by the Audit Commission to evaluate local authority performance management, is a version of the Balanced Scorecard which, when adapted for internal use, may have beneficial effects.
Journal ArticleDOI
Using path analysis to examine causal relationships among balanced scorecard performance indicators for general hospitals: the case of a public hospital system in Taiwan.
Ming-Chin Yang,Yu-Chi Tung +1 more
TL;DR: It is concluded that hospital administrators can use path analysis to help them identify and manage leading indicators when adopting the BSC model, but they should also validate causal relationships between leading and lagging indicators periodically because the management environment changes constantly.
Related Papers (5)
Using the balanced scorecard as a strategic management system
Robert S. Kaplan,David P. Norton +1 more