The balanced scorecard, often considered the domain of the board, is a crucial methodology for manufacturing managers to identify bottlenecks and exceptions, and something against which improvemnt tools can be targeted. Government driven 'top down' targets, continue to attract criticism from people at the coalface, particularly in the education and health fields. The announcement of overstated results recently in the private sector - such as oil reserves - shows us that target setting is rife, with spectacular consequences following when reality hits. Is there an alternative to business performance improvement from the head office target driven approach to a process that actually drives improvement?
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