Classification of Balanced Scorecard Designs based on intended use

This paper describes a classification of Balanced Scorecard designs based on intended method of use within an organisation.

Classification of Balanced Scorecard Designs based on intended use

This paper describes a classification of Balanced Scorecard designs based on intended method of use within an organisation.

The paper describes how Balanced Scorecard can be used to support management control and strategic control; it also asserts that due to differences in the performance data requirements of these applications, planned use should influence the type Balanced Scorecard design adopted. The paper describes characteristics of Balanced Scorecards appropriate for each purpose and suggests a framework to help select between them.

Share this post