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Putting the Balanced Scorecard to Work

By: Robert S. Kaplan and David P. Norton Publisher: Harvard Business Review I Published: 1993 I Resource Added: 2013

In this article for organizational leaders, the authors argue that the balanced scorecard is more than a measurement system. Four characteristics make it distinctive: It is a top-down reflection of the company’s mission and strategy; it is forward-looking; it integrates external and internal measures; and it helps a company focus. Together, these characteristics enable a scorecard to serve as a means for motivating and implementing breakthrough performance