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Using the balanced scorecard as a strategic management system

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<title>Using the balanced scorecard as a strategic management system</title>
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<title>Harvard business review</title>
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<namePart>Kaplan, Robert S.</namePart>
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<namePart>Norton, David P.</namePart>
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<abstract displayLabel="Summary">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</abstract>
<note type="statement of responsibility">by Robert S. Kaplan and David P. Norton</note>
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<topic>Empresas</topic>
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<text>nº 1, January-February 1996 ; p. 75-85</text>
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