Controlling and Berlin Balanced Scorecard Approach
Wilhelm Schmeisser; Lydia Clausen; Rebecca Popp; Carsten Ennemann; Olaf Drewicke
De Gruyter Oldenbourg
2011
sidottu
The “Harvard Balanced Scorecard model” by Kaplan and Norton wishes to make strategies communicable and more manageable for companies across all management levels within the company. To this effect, the balanced scorecard is a qualitative controlling or performance management instrument.