Applying the Balanced Scorecard concept: An experience report

被引：140
作者：
Ahn, H [1 ]
机构：
[1] Univ Aachen, Fac Business Adm, D-5100 Aachen, Germany
来源：
LONG RANGE PLANNING | 2001年 / 34卷 / 04期
关键词：
D O I：
10.1016/S0024-6301(01)00057-7
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The Balanced Scorecard is often recommended as a comprehensive management tool linking strategic and short-term action planning. While the literature offering general statements about the successful introduction of the Balanced Scorecard is plentiful, few reports of detailed experience are available. This article offers an insight into the process of elaborating the Balanced Scorecard for a strategic business unit of the ABB Industrie AG, outlining the experiences the unit gained during its introduction of the Balanced Scorecard, as well as emphasising important issues concerning the limitations of this approach. (C) 2001 Elsevier Science Ltd. All rights reserved.
引用
收藏
页码：441 / 461
页数：21
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