Applying the balanced scorecard concept: An experience report

  • Ahn H
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The Balanced Scorecard is often recommended as a comprehensive management tool linking strategic and short-term action planning. While the literature offering general statements about the successful introduction of the Balanced Scorecard is plentiful, few reports of detailed experience are available. This article offers an insight into the process of elaborating the Balanced Scorecard for a strategic business unit of the ABB Industrie AG, outlining the experiences the unit gained during its introduction of the Balanced Scorecard, as well as emphasising important issues concerning the limitations of this approach. © 2001 Elsevier Science Ltd. All rights reserved.

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  • Heinz Ahn

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