Conceptual Foundations of the Balanced Scorecard Robert S. Kaplan Working Paper 10-074 Copyright © 2010 by Robert S. Kaplan Working papers are in draft form. This working paper is distributed for purposes of comment and discussion only. It may not be reproduced without permission of the copyright holder. Copies of working papers are available from the author. Conceptual Foundations of the Balanced Scorecard1 Robert S. Kaplan Harvard Business School, Harvard University 1 Paper
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Liderazgo Ejecutivo Un factor crítico para el cambio La condición más importante para crear una organización focalizada en la estrategia es el compromiso y la activa participación de todo el equipo directivo. Si los líderes no son enérgicos durante todo el proceso de cambio éste no tendrá lugar, la estrategia no será implementada y la oportunidad de mejorar el desempeno de la organización se perderá. El cambio siempre fue obligado en organizaciones con pobres resultados o por debajo de la media
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Introduction When a procedure, a model, an approach, a case study, or other research is undertaken, generally some measure of the system's performance is presented and perhaps analyzed. A large number of different types of performance measures have been used to characterize systems, particularly production, distribution, and inventory systems. Such a large number of available performance measures makes performance measure selection difficult. Generally, performance measurement research focuses
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1.) What are the respective business strategies of Transworld Auto Parts' economy and luxury divisions? (Think about how each division adds value to its customers and differentiates itself from its competition.) The strategy of the Luxury division was to produce the most innovative, quality parts on the market. The Economy division’s strategy was to produce high quality car parts with the lowest lifetime price that are known for durability and low maintenance cost. 2.) List three items
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namely, ’balanced scorecard (BSC)’, and to assess its applicability in the airline business. Designed as a multiple case study by collecting data from primary and secondary sources, the participants of this study are scheduled airline businesses operating in Turkey. The airline companies have been found to use similar performance indicators within the financial, customer-based, internal business process, and learning/growth perspectives of BSC. Airline companies are recommended to use BSC because
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Implementation of Strategic Planning on Farm Businesses: Lessons from Danish projects Mogens Lund and Johannes Christensen Danish Research Institute of Food Economics Rolighedsvej 25 DK-1958 Frederiksberg (Copenhagen) The article contains a survey and review of the Danish projects directed the development and implementation of strategic management on farm firms. The aim of strategic management in agriculture, formulation and implementation of the long-term farm strategy and the functioning of research
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multidivisional.organization.structure. in.companies, and his detailed examination of four of the pioneers of that revolutionary structural form, which led him to develop his highly influential thesis. And in the second part, it will be argued if balance scorecard represents an effective inovative accounting method. As.described.and.explained.by.Chandler.(1977), the.multidivisional.form.was.an “organizational.innovation” that.often.served.as.a.more.effective.check.on.managerial discretion.than.the.earlier
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✓ Materials Needed Performance Measurement & Control Systems for Implementing Strategy: Text and Cases, by Simons, Robert. Prentice Hall, ISBN #0-13-234006-2 Cases in Management Accounting & Control Systems 4th Edition, by Allen, Brownlee, Haskins and Lynch, Pearson-Prentice Hall, ISBN #0-13-570425-1 Freakonomics: A Rouge Economist Explores the Hidden Side of Everything, by Steven D. Levitt and Stephen J. Dubner, Harper Collins, ISBN#0-06-073132-X ✓ University Communication with Students
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Rinders, Marten Moolhuizen, Alrawahi Hemi, Yihai Wang and Yikun Du Prefatory note The report is based on the analysis of a classic management case that about the Citibank and the strategy performance management tool it performed, the balance scorecard. After analyzed the Citibank case, our research group came up the question: What are the main reasons Citibank fails to measure customer satisfaction and what can be done to change this, and the other steps we have to take in order to answer the
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Volkswagen do Brasil: Driving Strategy with the Balanced Scorecard Q&A Case 3 A Business case Presented to the Accountancy Department De La Salle University In partial fulfillment Of the course requirements In MODMGT2 K33 Submitted To: Mr. Aaron Escartin Submitted By: Apolinar, Jeneva Marielle Arvesu, Franz Nicole Aurelia, Sarah Mae Basquinas, Judith Bondoc, Maureen Felicia April 4, 2014 1. What challenges does Thomas Schmall face upon becoming
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