The Balanced Scorecard: Translating Strategy into Action
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From Publishers Weekly
As running a corporate?or government or not-for-profit?enterprise becomes increasingly complicated, more sophisticated approaches are needed to implement strategy and measure performance. Purely financial evaluations of performance, for example, no longer suffice in a world where intangible assets?relationships and capabilities?increasingly determine the prospects for success. Kaplan, a Harvard Business School professor of accounting, and Norton, president of Renaissance Solutions, make a key contribution by describing and illustrating the balanced scorecard, a multidimensional approach to measuring corporate performance that incorporates both financial and non-financial factors. The concept of a balanced scorecard originated in a study group of 12 companies that met throughout 1990; since then, the authors have worked with several companies, including FMC Corporation, Brown & Root Energy Services, Mobil and CIGNA, to create scorecards and use them as a systematic means to implement new organizational strategy. Though still in the preliminary stages of development, balanced scorecards could represent the emergence of a new era of management sophistication, in which both the hard and soft variables of work life are taken into account in a rigorous, testable fashion. Kaplan and Norton provide an excellent, though dry, introduction to a new methodology of management.
Copyright 1996 Reed Business Information, Inc.
Copyright 1996 Reed Business Information, Inc.
From Library Journal
Kaplan (accounting, Harvard) and Norton, president of Renaissance Solutions Inc., created the "balanced scorecard" to assist businesses in moving from ideas to action, achieving long-term goals, and obtaining feedback about strategy. The balanced scorecard consists of four sections: clarifying and translating vision and strategy; communicating and linking strategic objectives and measures; planning, setting targets, and aligning strategic initiatives; and enhancing strategic feedback and learning. Because the writing is technically oriented and somewhat detailed, this work is geared toward scholars and high-level business planners. However, its clear organization makes reading and understanding the concepts much easier. Recommended for upper-level and graduate business students and senior practitioners in the strategic-planning field.?Randy Abbott, Univ. of Evansville Libs., Ind.
Copyright 1996 Reed Business Information, Inc.
Copyright 1996 Reed Business Information, Inc.
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Première phrase
IMAGINE ENTERING THE COCKPIT of a modern jet airplane and seeing only a single instrument there. Lire la première page
Couverture | Copyright | Table des matières | Extrait | Index | Quatrième de couverture
IMAGINE ENTERING THE COCKPIT of a modern jet airplane and seeing only a single instrument there. Lire la première page
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Couverture | Copyright | Table des matières | Extrait | Index | Quatrième de couverture
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4 internautes sur 4 ont trouvé ce commentaire utile
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You Must Read !!!!!!!!!!!!!!!,
Par Hazac Elodie - Guyancourt (Orleans, France) - Voir tous mes commentaires
Ce commentaire fait référence à cette édition : The Balanced Scorecard: Translating Strategy into Action (Relié)
Balanced Scorecard is an excellent book for prospective business managers because of some reasons. One of them is that the book clearly indicates the logical relationship between financial objectives and other non-financial objectives for the firms. Secondly, the book presents some very usable tools for translating strategy into action. For this aim, measurement tools for strategy are developed. These two priorities makes the book an important source in the field of strategic planning. In this book, four dimensions of strategy thought are "Financial, Customer, Operations, and Learning and Development". Authors strongly believe that there should be a powerful connection among these four dimensions if organizations are to be successful in an environment in which stiff competition dominates. According to the authors, one of the most important cause of business failures is that some companies make an excess emphasis on financial objectives and so ignore the ways to realize these objectives. How to develop a system which makes an equal emphasis on four dimensions of strategy mentioned above is explained in the book. For managers who do not know but want to learn how to make a plan that will be functional and measurable, this book is a must. The one of the most important contributions of this book is its approach to the Learning Process in strategic planning. According to the authors, strategy creating process is also a learning process and therefore should be exploited. I strongly recommend. Aidez d'autres clients à trouver les commentaires les plus utiles
3 internautes sur 3 ont trouvé ce commentaire utile
5.0 étoiles sur 5
Read it--Implemented it--Reaped the Rewards!,
Par Hazac Elodie - Guyancourt (Orleans, France) - Voir tous mes commentaires
Ce commentaire fait référence à cette édition : The Balanced Scorecard: Translating Strategy into Action (Relié)
This is one of those books, you can read and get "aha's" from start to finish. It's not the touchy-feely stuff non-quality believers think when they hear quality and measurements. The authors provide a step by step roadmap that is very well described and visually enhanced with some of the most outstanding charts I've seen. Between the well organized thought and flow of the book--the connections between strategy, tactics, CEO level, worker level, financial, customer, internal business processes, and organizational learning aspects are crystal clear. If you want to change your organization--or just improve what's important in your organization--this one is a must. And, it is not just a balanced measurement program--it leads to a balance management program--with everyone connected.
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5.0 étoiles sur 5
Overcome Poor Communications and Bureaucracy for New Actions,
Par Hazac Elodie - Guyancourt (Orleans, France) - Voir tous mes commentaires
Ce commentaire fait référence à cette édition : The Balanced Scorecard: Translating Strategy into Action (Relié)
The Balanced Scorecard looks at the important issues of alignment, coordination, and effective implementation. Most business thinkers like to start with the big picture, and end there. As a result, most ideas for going in a new direction are quickly diluted by misunderstanding, falling back on old habits, and lethargy. Since Peter Drucker first popularized the idea of business strategy, there have been vastly more strategies conceived than there have been strategies successfully implemented as a result. Much attention has been paid to devising better strategies in the last four decades, and little to implementing strategies. The big pay-off is in the implementation, and The Balanced Scorecard is one of handful of books that provide important and valuable guidance to explain what needs to be done to successfully execute strategy. You must have more measures, and different measures than the accounting system provides. You also need to link measures and compensation to the key tasks that each person must perform. This book is simply the Rosetta Stone of communicating and managing strategy. The Balanced Scorecard is the beginning of the practical period of maturity in the field of business strategy. Read this book today to enjoy much more prosperity! I also recommend that you read The Fifth Discipline, The Fifth Discipline Handbook, and The Dance of Change to understand more about the context in which you are trying to make positive change. These four books are excellent companions for each other.
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