Linking the Balanced Scorecard to Strategy Harvard Case Solution & Analysis

Balanced Scorecard was designed to assess both current operating performance and the drivers in the future. Many managers believe that they use the Balanced Scorecard, as complements traditional financial indicators with the general, non-financial measures of customer, processes and personnel. But it is better balanced scorecard more specialized collections of financial and non-financial measures. Objectives and measures for Balanced Scorecard should be obtained from the strategy of the business unit. The system of indicators should include evaluation criteria and performance drivers of those outcomes, linked together in a cause-effect relationships. "Hide
by Robert S. Kaplan, David P. Norton Source: California Management Review 29 pages. Publication Date: 01 Oct 1996. Prod. #: CMR073-PDF-ENG

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