Balanced Score Card

Robert S. Kaplan and David Norton launched the scoreboard prospective (TBP) (in English, Balanced Score Card or BSC) method to measure the activities of an enterprise in terms of vision and strategies pursued in order to give managers a global vision of a company's performance. The new element determining focuses not only financial results but also the human issues that bring these results, so that organizations focus on the future and act in their best interest long term. The system of strategic management force managers to focus on metrics that lead to success. It balances the financial perspective with prospective client, process, and employees. These measures are often indicators of future performance.
Since the concept was introduced, the scoreboards are looking become a fertile field of theory and research, and many practitioners have hijacked the original articles of Kaplan and Norton. Kaplan and Norton themselves have revisited the Balanced Scorecard with the benefit of the experience of a decade since the original article.
Developing a Balanced Scorecard includes four processes:
  • 1.Better vision into operational objectives;
  • 2.Best vision and the decline in performance;
  • 3.Planification activity;
  • 4.Feedback and learning, then adjust the strategy accordingly.

    • According to the authors, the strategic map consists of four pillars:
      • Finance or financial benefits;
      • What we bring to shareholders;
      • Customers or impact client;
      • Waiting of customers
      • internal process or processes key
      • What processes bring value?
      • Organizational Learning and development or strategic capabilities

        • Implication HR or infrastructure

          The most significant is the strategic skills, or learning. It is to adapt the organization to make learning so that it enriched by new knowledge of the effects of interaction between policy makers, operational, customers and other stakeholders.


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