Theoretical Aspects of Economic Balanced Scorecard Analysis
نویسندگان
چکیده
منابع مشابه
A balanced scorecard analysis of performance metrics
Many organizations have invested substantial resources in recent years to implement a balanced scorecard of performance metrics. From a historical focus exclusively on financial metrics of performance, the emphasis has shifted recently to a consideration of a portfolio of non-financial performance metrics related to customers, business process and technology. In this paper, we investigate the b...
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Several years ago we introduced the Balanced Scorecard (Kaplan and Norton 1992). We began with the premise that an exclusive reliance on financial measures in a management system is insufficient. Financial measures are lag indicators that report on the outcomes from past actions. Exclusive reliance on financial indicators could promote behavior that sacrifices long-term value creation for short...
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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...
متن کاملInteractive Balanced Scorecard Visualization
The Balanced Scorecard is a framework for strategic planning and performance management, which has the ability to provide executives and others in an organization a fast but comprehensive view of the business. Due to the complex relations and great amount of information, the most effective way to communicate this scorecard is visually. This study aims to develop an interactive scorecard visuali...
متن کاملThe Balanced Scorecard
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: Asian Journal of Finance & Accounting
سال: 2014
ISSN: 1946-052X
DOI: 10.5296/ajfa.v6i1.4821