Balanced Scorecard


This concept offers a practical guide to using the Balanced Scorecard and is designed to assist executives to benefit from this strategic management technique.

Technique Overview

Balanced Scorecard

Balanced Scorecard Definition

The Balanced Scorecard (BSC) is a strategic management technique for communicating and evaluating the achievement of the mission and strategy of the organisation using both financial and non-financial measures (Drury, 2004).

Balanced Scorecard Description *

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Business Evidence

Strengths, weaknesses and examples of Balanced Scorecard *

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Business Application

Implementation, success factors and measures of Balanced Scorecard *

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Professional Tools

Balanced Scorecard videos and downloads *

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Further Reading

Balanced Scorecard web and print resources *

Balanced Scorecard references (4 of up to 20) *

  • Albright, T.L., Burgess, C.M., Hibbets, A.R. and Roberts, M.L. (2010) Four Steps to Simplify Multimeasure Performance Evaluations Using the Balanced Scorecard. The Journal of Corporate Accounting and Finance, Vol. 21(5), pp. 63-68.
  • Drury, C. (2004) Management and Cost Accounting, 6th ed. Thomson Learning, London.
  • Kaplan, R. (1996) The 'Balanced Scorecard' is More than Just a New Measurement System. Harvard Business Review, Vol. 74(3), pp. 4.
  • Kaplan,D. (2009). Conceptual Foundations of the Balanced Scorecard. Handbooks of Management Accounting Research, Volume 3, 2009, Pages 1253-1269

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