Performance Measurement with the Balanced Scorecard
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Do we really know the critical phenomena that are linked to how enterprises function and the dynamics of their relationships with customers, suppliers and competitors? Are their decision-making processes founded upon a set of performance measurements that were accurately designed and systematically elaborated? The above questions are the focus of this book, as is the following premise: enterprises need a system to measure their critical performances so they can be managed effectively; metaphorically speaking, enterprises need a management dashboard to serve as a navigational aid. A dashboard to show with as few distortions as possible the pattern of key variables that characterizes the specific formula enterprises use to face their competitive and social environment.