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Management article
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Reference no. B0601A
Published by: Harvard Business Publishing
Published in: "Balanced Scorecard Report", 2006

Abstract

Historically, support units have been regarded as ?discretionary expense centers?. But it''s a mistake to view them this way. When aligned to the strategy of the enterprise and the business units they support - through strategy maps and Balanced Scorecards - support units can become value-creating organizations. But alignment isn''t a one-time event; sustaining it calls for establishing processes, relationships, and tools with which the support unit can carry out its partnership with corporate and the business units.

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Abstract

Historically, support units have been regarded as ?discretionary expense centers?. But it''s a mistake to view them this way. When aligned to the strategy of the enterprise and the business units they support - through strategy maps and Balanced Scorecards - support units can become value-creating organizations. But alignment isn''t a one-time event; sustaining it calls for establishing processes, relationships, and tools with which the support unit can carry out its partnership with corporate and the business units.

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