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商品編號: 96107 出版日期: 1996/01/01 作者姓名: Kaplan, Robert S.;Norton, David P. 商品類別: Accounting 商品規格: 10p 再版日期: 地域: 產業: 個案年度: -
商品敘述:
As companies transform themselves to compete in the world of information, their ability to exploit intangible assets is becoming more decisive than their ability to manage physical assets. Several years ago, Robert S. Kaplan and David P. Norton introduced the balanced scorecard, which enabled companies to track financial results while monitoring progress in building the capabilities they would need for growth. Recently, some companies have gone further and discovered the scorecard's value as the cornerstone of a new strategic management system. Traditional management systems rely on financial measures, which bear little relation to progress in achieving long-term strategic objectives. The scorecard introduces four new processes that help companies connect long-term objectives with short-term actions.
涵蓋領域:
Activity based costing;Balanced scorecard;Budgeting;Planning;Strategic planning;Strategy formulation;Strategy implementation
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