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The Balanced Scorecard - translating strategy into action

Опубликовано на портале: 23-01-2003
Boston: Harvard Business School Press, 1996
The rapid evolution of the Balanced Scorecard into a strategic managment system is reported on in this book. The Balanced Scorecard approach retains traditional financial measures which reflect past organizational acheivements, but adds three new measures of future performance found necessary in this information age with its focus on customer relationships and long-term capabilities: customer, internal business process, and learning and growth. With these four perspectives providing the framework for the Balanced Scorecard, organizations can now measure how they create value for customers, how they can enhance internal competencies, and how they must invest in people, systems and procedures to improve future performance. According to the authors, the Balanced Scorecard has evolved from an improved measurement system to a core management system. For the first time there is a systematic process to implement and obtain feedback about strategy. This is an excellent introduction to new management styles.


1. Measurement and Management in the Information Age
2. Why Does Business Need a Balanced Scorecard?
3. Financial Perspective
4. Customer Perspective
5. Internal-Business-Process Perspective
6. Learning and Growth Perspective
7. Linking Balanced Scorecard Measures to Your Strategy
8. Structure and Strategy
9. Achieving Strategic Alignment: From Top to Bottom
10. Targets, Resource Allocation, Initiatives, and Budgets
11. Feedback and the Strategic Learning Process
12. Implementing a Balanced Scorecard Management Program

Appendix Building a Balanced Scorecard
About the Authors
Ключевые слова

См. также:
David Durand
Journal of Finance. 1957.  Vol. 12. No. 3. P. 348-363. 
Merton H. Miller, Franco Modigliani
Journal of Business. 1961.  Vol. 34. No. 4. P. 411-433. 
Rainer Strack, Ulrich Villis
European Management Journal. 2002.  Vol. 20. No. 2.
Anthony Makin