balancing act

摘要

Balanced scorecard is a strategic control methodology which uses a multi-dimensional framework for describing, implementing and managing strategy throughout an organisation. Introduced by Robert Kaplan and David Norton~1 in 1992, the balanced scorecard adds value by providing concise, relevant and balanced information~2. Rhys Jones looks at the'balance', which enables an organisation to clarify its vision by translating it into a tool for communicating strategic intent and tracking performance against goals.