Scorecard management a tool to measure and improve the performance of the organization
DOI:
https://doi.org/10.22519/22157360.869Abstract
The Balanced Scorecard is a management tool, its main feature is that measures non-financial factors of a company, is an instrument to measure corporate performance is effective to link the vision, mission and strategy into four perspectives, provides a
comprehensive view of the organization, being the essential element of the information system that supports the management control system in its mission to improve their competitiveness in the long term.
The BSC responds to four perspectives: financial, indicates that you must do to meet the expectations of shareholders, customers, indicates what should be done to meet the needs of customers, internal processes, indicating that process must be great to meet those needs and organizational learning are critical aspects indicates that to maintain that excellence.
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