Linking the Balanced Scorecard to Strategy

@article{Kaplan1996LinkingTB,
  title={Linking the Balanced Scorecard to Strategy},
  author={R. Kaplan and David P. Norton},
  journal={California Management Review},
  year={1996},
  volume={39},
  pages={53 - 79}
}
The Balanced Scorecard was developed to measure both current operating performance and the drivers of future performance. Many managers believe they are using a Balanced Scorecard when they supplement traditional financial measures with generic, non-financial measures about customers, processes, and employees. But the best Balanced Scorecards are more than ad hoc collections of financial and non-financial measures. The objectives and measures on a Balanced Scorecard should be derived from the… 

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CALIFORNIA MANAGEMENT REVIEW

  • CALIFORNIA MANAGEMENT REVIEW
  • 1996