The Promise and Perils of the Balanced Scorecard

被引：10

作者：

Cokins, Gary ^{[1
]}

机构：

[1] SAS, Performance Management Solut, Cary, NC 27513 USA

来源：

JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2010年 / 21卷 / 03期

关键词：

D O I：

10.1002/jcaf.20576

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

There is lack of consensus as to what a balanced scorecard is. Many organizations develop a balanced scorecard without first developing a strategy map, from which key performance indicators (KPIs) for the balanced scorecard should be derived. In addition, many organizations confuse strategic KPIs, which belong in a balanced scorecard, with operational performance indicators (PIs), which belong in a dashboard. (C) 2010 John Wiley & Sons, Inc.

引用

页码：19 / 28

页数：10