Balanced Scorecard for Corporate Performance Management
An Evaluation in Indian Context
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Studies on changes in performance measurement found that there is growing trend towards managing performance improvement through focusing on the underlying drivers of performance. The past obsession with pure financial performance is decreasing and there is recognition that a trade off between hitting present financial result and sustaining the capabilities and competences will help companies to survive in future. The Balanced Scorecard (BSC) is a strategic management system that is used worldwide to align business activities to the vision and strategy of the organisation, improve internal and...
Studies on changes in performance measurement found that there is growing trend towards managing performance improvement through focusing on the underlying drivers of performance. The past obsession with pure financial performance is decreasing and there is recognition that a trade off between hitting present financial result and sustaining the capabilities and competences will help companies to survive in future. The Balanced Scorecard (BSC) is a strategic management system that is used worldwide to align business activities to the vision and strategy of the organisation, improve internal and external communications, and monitor organisation performance against strategic goals. There are opportunities in India for promoting the concept of BSC which looks beyond traditional financial measurements and examines the organisational operations from the perspective of customer, shareholder, internal processes and learning. It takes care of the long-term health of the organisation and change management. Companies business strategies get fine tuned, communicated and implemented through a strategy map involving quantitative measurements, focused communication and employee empowerment.
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