The Balanced Scorecard

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September 1996



Here is the book - by the recognized architects of the Balanced Scorecard - that shows how managers can use this revolutionary tool to mobilize their people to fulfill the company's mission. More than just a measurement system, the Balanced Scorecard is a management system that can channel the energies, abilities, and specific knowledge held by people throughout the organization toward achieving long-term strategic goals. Kaplan and Norton demonstrate how senior executives in industries such as banking, oil, insurance, and retailing are using the Balanced Scorecard both to guide current performance and to target future performance. They show how to use measures in four categories - financial performance, customer knowledge, internal business processes, and learning and growth - to align individual, organizational, and cross-departmental initiatives and to identify entirely new processes for meeting customer and shareholder objectives. The authors also reveal how to use the Balanced Scorecard as a robust learning system for testing, gaining feedback on, and updating the organization's strategy. Finally, they walk through the steps that managers in any company can use to build their own Balanced Scorecard. The Balanced Scorecard provides the management system for companies to invest in the long term - in customers, in employees, in new product development, and in systems - rather than managing the bottom line to pump up short-term earnings. It will change the way you measure and manage your business.


Preface 1. Measurement and Management in the Information Age 2. Why Does Business Need a Balanced Scorecard? Part One-Measuring Business Strategy 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 Part Two-Managing Business 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 Index About the Authors


Robert S. Kaplan is the Arthur Lowes Dickinson Professor of Accounting at the Harvard Business School. David P. Norton is the president of Renaissance Solutions, Inc. They are the authors of three seminal Harvard Business Review articles on the Balanced Scorecard.
EAN: 9780875846514
ISBN: 0875846513
Untertitel: Translating Strategy Into Action. 'Harvard Business Publishing'. Mit Abbildungen und Tabellen. Sprache: Englisch.
Verlag: Perseus Distribution
Erscheinungsdatum: September 1996
Seitenanzahl: 336 Seiten
Format: gebunden
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