Classification of Balanced Scorecards Based on Their Intended Use

Topics:
Strategic Management Tools
Tags:
2GC,
Balanced Scorecard,
Marketing,
Marketing Research
Source:
2GC

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Overview: It is difficult to interpret impressive adoption statistics for the Balanced Scorecard without being clear on how it is defined. In practice, it appears, there are wide variations in understanding between organizations. This paper asserts that the Balanced Scorecard can be used to support two distinct management activities - management control and strategic control - and that planned use should influence the balanced scorecard design adopted. The paper describes characteristics of balanced scorecards appropriate for each purpose, and suggests a framework to help select between them.

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Format: PDF | Size: 182KB | Date: Jan 2004 | Pages: 10

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