平衡计分卡
宣传
控制(管理)
过程(计算)
价值(数学)
计算机科学
过程管理
职位(财务)
战略地图
战略控制
风险分析(工程)
业务
营销
战略思维
战略规划
财务
人工智能
机器学习
操作系统
作者
Stella Mooraj,Daniel Oyón,Didier Hostettler
标识
DOI:10.1016/s0263-2373(99)00034-1
摘要
The Balanced Scorecard has emerged in recent years as what can perhaps best be described as a strategic control tool. Although surrounded by much publicity in both professional and academic circles, few organisations are yet in a position to quantify its benefits, therefore investing time and money for unquantifiable results. The question posed in this article is whether or not the Balanced Scorecard is a necessary good, an unnecessary evil …or perhaps, a necessary evil …for such organisations. Through a discussion of current literature on the topic and various examples, the article demonstrates that the Balanced Scorecard is a `necessary good' for today's organisations. It is a tool which adds value by providing both relevant and balanced information in a concise way for managers, creating an environment which is conducive to learning organisations and eliminating the need for managers to `choose' which type of control system to use at any given time. However, the article also draws attention to the fact that the entire Balanced Scorecard implementation process relies on both formal and informal processes, and that there are written and unwritten rules which must be considered for the process to be implemented successfully.
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