NOTAS: | "Here is an accounting text that requires absolutely no knowledge of methods and acronyms, but rather needs a strong business orientation to understand. What professor Kaplan and consultant Norton have created is a system that not only measures but, more important, manages such elusive corporate goals as mission, vision, customer and employee satisfaction, and the like. The "balanced scorecard" they've devised is based on long-term studies of five companies. The beauty of the scorecard is its reality-grounded perspective; the authors readily admit, for instance, that if such a system is put into effect, it will fail without the consensus of senior management. For organizations and their employees undergoing change." |