Controlling and Berlin Balanced Scorecard Approach

The “Harvard Balanced Scorecard model” by Kaplan and Norton wishes to make strategies communicable and more manageable for companies across all management levels within the company. To this effect, the balanced scorecard is a qualitative controlling or performance management instrument.

489–496 Binder, Bettina/Sürth, Peter [Strategieentwicklung und BSC (2002)]:
Strategieentwicklung und Balanced Scorecard – dargestellt am Beispiel von ETO
Nahrungsmittel, in: CM, 27th annual edition (2002), p. 359–364 Blaudszun ...