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1996•Strategy and LeadershipRequires access

strategic learning & the balanced scorecard

Robert S. Kaplan, D. P. Norton

Open publisher page 293 citations

Abstract

The Balanced Scorecard (BSC) translates an organization's mission and strategy into a comprehensive set of performance measures that provides the framework for a strategic measurement and management system. The scorecard measures organizational performance across four linked perspectives: financial, customer, internal business process, and learning and growth. (See Exhibit 1 on page 20.) The BSC enables companies to track short‐term financial results while simultaneously monitoring their progress in building the capabilities and acquiring the intangible assets that generate growth for future financial performance.

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What this paper is about

The Balanced Scorecard (BSC) translates an organization's mission and strategy into a comprehensive set of performance measures that provides the framework for a strategic measurement and management system. The scorecard measures organizational performance across four linked perspectives: financial, customer, internal business process, and learning and growth. (See Exhibit 1 on page 20.) The BSC enables companies to track short‐term financial results while simultaneously monitoring their progress in building the capabilities and acquiring the intangible assets that generate growth for future financial performance.

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OpenAlex reports 293 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

The Balanced Scorecard (BSC) translates an organization's mission and strategy into a comprehensive set of performance measures that provides the framework for a strategic measurement and management system. The scorecard measures organizational performance across four linked perspectives: financial, customer, internal business process, and learning and growth. (See Exhibit 1 on page 20.) The BSC enables companies to track short‐term financial results while simultaneously monitoring their progress in building the capabilities and acquiring the intangible assets that generate growth for future financial performance.

Key concepts: Balanced scorecard, Strategy map, Business, Process management, Performance measurement, Strategic management, Set (abstract data type), Process (computing)

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