Published by:
Harvard Business Publishing
Length: 4 pages
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Abstract
This reprint is a combination of Article Reprints B9909D and B9911D. In part one, Harvard Business School Professor Robert Kaplan examines three common pitfalls that can sidetrack a Balanced Scorecard''s program: 1) a lack of commitment from senior management, 2) a senior manager who tries to build a scorecard on his or her own, and 3) the failure to let scorecard responsibilities "cascade down" to middle managers, individual business units--and indeed, throughout the entire organization. Part two is a continuation of the discussion in the first issue about how faulty organizational processes can undermine a well-designed scorecard. The three procedural mistakes described in this article: treating the scorecard as a one-time event, mistaking the Balanced Scorecard for a systems project, and introducing the BSC only for the purposes of compensation.
About
Abstract
This reprint is a combination of Article Reprints B9909D and B9911D. In part one, Harvard Business School Professor Robert Kaplan examines three common pitfalls that can sidetrack a Balanced Scorecard''s program: 1) a lack of commitment from senior management, 2) a senior manager who tries to build a scorecard on his or her own, and 3) the failure to let scorecard responsibilities "cascade down" to middle managers, individual business units--and indeed, throughout the entire organization. Part two is a continuation of the discussion in the first issue about how faulty organizational processes can undermine a well-designed scorecard. The three procedural mistakes described in this article: treating the scorecard as a one-time event, mistaking the Balanced Scorecard for a systems project, and introducing the BSC only for the purposes of compensation.