Linking the balanced scorecard to strategy

被引：126

作者：

Butler, A ^{[1
]}

Letza, SR ^{[1
]}

Neale, B ^{[1
]}

机构：

[1] UNIV BRADFORD,CTR MANAGEMENT,BRADFORD BD7 1DP,W YORKSHIRE,ENGLAND

来源：

LONG RANGE PLANNING | 1997年 / 30卷 / 02期

关键词：

D O I：

10.1016/S0024-6301(96)00116-1

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Kaplan and Norton's concept of the balanced scorecard has received wide acceptance from both academics and practitioners. The design and construction of balanced scorecards has not, however, been well documented. This article reports on a study undertaken for Rexam Custom Europe to determine, develop and implement a 'balanced scorecard' for top-level use. This article briefly reviews the theoretical background to the development of integrated performance measures, describes the performance measures currently in use at Rexam Custom Europe and the proposed measures based on a two-part balanced scorecard tailored to suit the particular requirements of the company. (C) 1997 Elsevier Science Ltd.

引用

页码：242 / 253

页数：12

共 14 条

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