Classification Of Balanced Scorecards Based on their
Intended Use |
Classification Of Balanced Scorecards Based On Their
Effectiveness As Strategic Control Or Management Control
Tools.
This paper describes a classification of Balanced
Scorecard designs based on intended method of use within
an organisation. The paper describes how Balanced
Scorecard can be used to support management control and
strategic control; it also asserts that due to
differences in the performance data requirements of
these applications, planned use should influence the
type Balanced Scorecard design adopted. The paper
describes characteristics of Balanced Scorecards
appropriate for each purpose and suggests a framework to
help select between them. pdf 2002 |