Глобальный журнал технологий и оптимизации

Balanced Scorecard Improvement

Abstract

Jackson Watson

Balanced Scorecard (BSC) is one of the most popular performance measurement tools of the past two decades. However, many current and potential adopters of theBSC are not convinced that the technique is able to present a comprehensive picture of organisations’ performance. This commentary paper is aiming to address someof the shortcomings of the BSC in practice and provide some suggestions for its improvement. The BSC links non-financial measures with financial measures in fourareas of performance concerned with financials, internal process, customers and innovation and learning