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Management article
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Reference no. B0007E
Published by: Harvard Business Publishing
Published in: "Balanced Scorecard Report", 2000

Abstract

External constituencies base their assessment of a company''s value on expectations about the quality of the company''s future decisions--and how those decisions affect such things as new product pipelines, recruitment channels, the quality of the management, and the quality of the strategy. The Balanced Scorecard provides a standard means of communicating such information to outside audiences, declares David P. Norton. It "does for strategic management what income statements and balance sheets do for financial management."

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Abstract

External constituencies base their assessment of a company''s value on expectations about the quality of the company''s future decisions--and how those decisions affect such things as new product pipelines, recruitment channels, the quality of the management, and the quality of the strategy. The Balanced Scorecard provides a standard means of communicating such information to outside audiences, declares David P. Norton. It "does for strategic management what income statements and balance sheets do for financial management."

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