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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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Performance Measurement in Construction

TL;DR: In this paper, the authors reviewed the main performance measurement frameworks and their application by U.K. construction firms and identified gaps in knowledge and practice that suggest future research, including the Balanced Scorecard and the European Foundation for Quality Management Excellence Model.
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The capabilities and performance advantages of market‐driven firms

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A dynamic performance measurement system: evidence from small Finnish technology companies

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Business performance measurement – past, present and future

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Health systems integration: state of the evidence

TL;DR: Healthcare is likely too complex for a one-size-fits-all integration solution, and decision makers and planners should include evaluation for accountability purposes and to ensure a better understanding of the effectiveness and impact of health systems integration.