The Balanced Scorecard, Hardcover/Robert S. Kaplan - Harvard Business School Press

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The Balanced Scorecard translates a company\'s vision and strategy into a coherent set of performance measures.
In the first part, Kaplan and Norton provide the theoretical foundations for the Balanced Scorecard; in the second part, they describe the steps organizations must take to build their own Scorecards; and, finally, they discuss how the Balanced Scorecard can be used as a driver of change..
The four perspectives of the scorecard--financial measures, customer knowledge, internal business processes, and learning and growth--offer a balance between short-term and long-term objectives, between outcomes desired and performance drivers of those outcomes, and between hard objective measures and softer, more subjective measures.
The Balanced Scorecard translates a company\'s vision and strategy into a coherent set of performance measures