Balanced Scorecard

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Abstract

Published first in 1992 by Robert Kaplan and David Norton, the balanced scorecard (BSC) is used to translate strategy into operations via reporting systems that in addition to financial information also provide nonfinancial, yet numerical, information. Its purpose has developed over time, but generally it is concerned with translating wordy strategy statements into numerical reports so that strategies can be executed well. The BSC translates vision and strategy into four perspectives: the learning and growth perspective, the internal business process perspective, the customer perspective, and the financial perspective.
OriginalsprogEngelsk
TitelInternational Encyclopedia of Organization Studies, Volume 1
RedaktørerStewart R. Clegg, James R. Bailey
Antal sider2
UdgivelsesstedThousand Oaks, CA
ForlagSAGE Publications
Publikationsdato2006
Sider94-95
Artikelnummer34
ISBN (Trykt)978142915151
DOI
StatusUdgivet - 2006

Emneord

  • Balanced scorecard

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