White Papers

The Balanced Scorecard: A Vision Report Card

Overview As with most companies, the bottom line has always run the business and has been the indicator of a successful or unsuccessful financial period. Although a plausible gauge, this short-term view hides the long-term issues. More than a gauge, the Balanced ScoreCard (BSC), a technique in strategic management, provides a comprehensive set of measures used to communicate and evaluate achievement of an organization's mission and strategy. This tool traditionally includes both objective and subjective measures divided into four major areas: Financial Perspective, Customer Perspective, Internal Business Process, and Learning Process and Growth Perspective. The balanced scorecard becomes a vital tool in the changing of a culture.

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Publisher: Institute of Management Accountants
File Format: PDF
Date Published: Aug 10, 2006
Format: White Papers
Topics: Infrastructure Management, Strategic Planning

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