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Abstract

Generally, when we speak of ?alignment? we''re referring to the idea that the component units of an organization must work toward supporting the corporate strategy. Such alignment flows from the bottom up. But there''s another, top-down, form of alignment organizations should foster: creating value. After all, what is the purpose of the multiunit corporate entity if the whole doesn''t exceed the sum of its parts? Here, Robert S. Kaplan and David P Norton share insights on the ways in which the corporate entity can cultivate synergies throughout the organization''s business and support units, across all four Balanced Scorecard perspectives, to create that extra value.

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Abstract

Generally, when we speak of ?alignment? we''re referring to the idea that the component units of an organization must work toward supporting the corporate strategy. Such alignment flows from the bottom up. But there''s another, top-down, form of alignment organizations should foster: creating value. After all, what is the purpose of the multiunit corporate entity if the whole doesn''t exceed the sum of its parts? Here, Robert S. Kaplan and David P Norton share insights on the ways in which the corporate entity can cultivate synergies throughout the organization''s business and support units, across all four Balanced Scorecard perspectives, to create that extra value.

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