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Using the Balanced Scorecard as a Strategic Management System (Spanish version)
Kaplan, Robert S.; Norton, David P.Article HBS-R0707MAccounting and Controlthe inability to link a company's long-term strategy with its short-term financial goals. The scorecard lets managers introduce four new processes that help companies make that important link. The first process--translating the vision--helps managers build a consensus concerning a company's strategy and express it in terms that can guide action at the local level. The second--communicating and linking--calls for communicating a strategy at all l...Starting at €8.20