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Balanced scorecard (Management)

LC control no.sh2014100186
LC classificationHD58.93
Topical headingBalanced scorecard (Management)
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Variant(s)Scorecard, Balanced (Management)
See alsoOrganizational effectiveness--Measurement
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Strategic planning--Methodology
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Found inWork cat: Reddy, A.V. Designing New York City subways' key performance indicators to improve service delivery and operations, 2014: abstr. (A balanced scorecard (BSC) is widely used in private industry and the public sector to monitor key performance indicators (KPIs) and to help achieve strategic outcomes. This concept is widely used in the transit industry for carrier-regulator contractual relationships and performance monitoring) p. 21 (NYCT's [New York City Transit's] industry benchmarking, stakeholder demands, and the burgeoning line general manager (LGM) program together led to an effort to design a set of KPIs to measure agencywide operational performance using BSC frameworks)
Balanced Scorecard Institute WWW home page, Jan. 27, 2015 resources/about the balanced scorecard (Balanced scorecard basics. The balanced scorecard is a strategic planning and management system that is used extensively in business and industry, government, and nonprofit organizations worldwide to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals)
Accounting, organizations and society, Aug. 2003: p. 591 (The balanced scorecard ... aims to solve the problem related to the historical nature of the financial measures of accounting systems ... . It does so by integrating financial and nonfinancial strategic measure variables in a cause-and-effect relationship which assumes the following: measures of organisational learning and growth → measures of internal business processes → measures of the customer perspective → financial measures. The assumption that there is a cause-and-effect relationship between the suggested areas of measurements is essential because the measurements in non-financial areas make the performance measurement system a feed-forward control system ...)
Journal of corporate accounting & finance, July-Aug. 2010: p. 63 (Multiple-item performance evaluation systems, such as the balanced scorecard (BSC), have been advanced as useful tools for performance evaluation within organizations. They commonly are used for evaluating performance of strategic business units and also individuals. Effective scorecards include metrics selected by top management to represent strategic objectives of the organization; scorecards often include as many as 24 performance measures. These measures should focus on activities and reflect how each position in the organization can impact the organization's strategic objectives)
Journal of industrial ecology, Oct. 2005: p. 73 (To provide valuable support for successful decision-making, managers need a balanced set of financial and nonfinancial measures that represent different requirements, strategic goals, strategies, resources, and capabilities and the causal relationships between these domains. The balanced scorecard is such a measurement system. As an open system the balanced scorecard facilitates the consideration of sustainability issues)