The Balanced Scorecard Combined with an Alternative Costing System
نویسندگان
چکیده
منابع مشابه
Developing a Balanced Scorecard with System Dynamics
The Balanced Scorecard (BSC) is a popular concept for performance measurement, because it focuses attention of management on just a few measures and bridges different functional areas (both financial and non-financial measures are included in the BSC). But, the BSC has also received some criticism. In this paper five limitations of the use of the BSC are discussed: BSCs focus on unidirectional ...
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Kaplan and Norton’s Balanced Scorecard is a management tool that supports the successful implementation of corporate strategies. It has been discussed and considered widely both in practice and research. By linking operational and non-financial corporate activities with causal chains to the firm’s long-term strategy the Balanced Scorecard supports the alignment and management of all corporate a...
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From the beginning, it is important to understand why measuring an organization's performance is both necessary and vital. An organization operating without a performance measurement system is like an airplane flying without a compass, a Formula One race car driver guiding his car blindfolded, or a CEO operating without a strategic plan. The purpose of measuring performance is not only to know ...
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ژورنال
عنوان ژورنال: Sibbaldia: the International Journal of Botanic Garden Horticulture
سال: 2010
ISSN: 2513-9231
DOI: 10.24823/sibbaldia.2010.139