Balanced scorecard, the first was Robert s. Kaplan and David p. Norton the theory in his book "Translating the Strategy into Action-The Balanced Scorecard, 1996", was built on four main aspects: financial aspects, customer aspect, the aspect of internal business process, and finally the aspects of research and innovation. (See Figure 1). The term balanced scorecard can be divided into two parts: (1) Scorecard is the measurement, assessment and management of the activity and (2) Balanced is a balance between the financial and non-financial factors, external and internal components of the company, between short-term objectives and long-term goals.
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