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Management article
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Reference no. B9911C
Published by: Harvard Business Publishing
Published in: "Balanced Scorecard Report", 1999

Abstract

Robert S. Kaplan explains how the Balanced Scorecard (BSC) can be applied to public-sector organizations, using the city of Charlotte, North Carolina as an example. For a government agency, financial measures are not the most relevant indicators of whether the organization is delivering on the rationale for its existence. Instead, public-sector organizations need to measure how effectively and efficiently they are meeting the needs of their constituencies.

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Abstract

Robert S. Kaplan explains how the Balanced Scorecard (BSC) can be applied to public-sector organizations, using the city of Charlotte, North Carolina as an example. For a government agency, financial measures are not the most relevant indicators of whether the organization is delivering on the rationale for its existence. Instead, public-sector organizations need to measure how effectively and efficiently they are meeting the needs of their constituencies.

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