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How to Build a Successful Balanced Scorecard

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Author Info
Oana Adriana GICA
Ovidiu Ioan MOISESCU (Babes-Bolyai University, Cluj-Napoca, Romania)

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Abstract

The Balanced Scorecard concept has been adopted by all types of organizations (manufacturing and service, for-profit and not-for-profit, private and public) in virtually every developed and developing nation in the world and it has evolved from its initial purpose of an improved performance measurement system to become the basis of a new management system, one that aligns and focuses the entire organization on implementing and improving its strategy. Niven’s opinion is that Balanced Scorecard means three things: measurement system, strategic management system, and communication tool. The paper talks about the Balanced Scorecard philosophy and the issues that need to be solved for a successful BSC implementation an provides recommendations for the formulation and implementation of the Balanced Scorecard.

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File URL: http://www.mnmk.ro/documents/2007/2007-16.pdf
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Publisher Info
Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Management & Marketing.

Volume (Year): 1 (2007)
Issue (Month): 5 (November)
Pages: 140-146
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:aio:manmar:v:1:y:2007:i:5:p:140-146

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Related research
Keywords: balanced scorecard implementation challenge; management tools;

Find related papers by JEL classification:
M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General

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This page was last updated on 2009-12-21.


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