Centro de Documentacion de Fundación MAPFRE - Using the balanced scorecard as a strategic management system

MAP20071024253

Using the balanced scorecard as a strategic management system / by Robert S. Kaplan and David P. Norton

Sumario: As companies around the world transform themselves for competitition that is based on information, their ability to exploit intangible assets has became far more decisive than their ability to invest in and manage physical assets. Several years ago, in recognition of this change, the authors introduced a concept they called the "balanced scorecard". The balanced scorecard supplemented traditional financial measures with criteria that measured performance from three additional perspectives - those of customers, internal business processes, and learning and growth. It therefore enabled companies to track financial results while simultaneously monitoring progress in building the capabilities and acquiring the intangible assets they would need for future growth. The scorecard wasn't a replacement for financial measures; it was their complement

En: Harvard business review. - Boston. - nº 1, January-February 1996 ; p. 75-85

1. Management estratégico . 2. Estrategia empresarial . 3. Planificación estratégica . 4. Empresas . 5. Cuadro de Mando Integral . I. Norton, David P. . II. Title. III. Título: Harvard business review.