Resumen de Bob Kaplan, distinguished advocate
Q.Your books The Balanced Scorecard: Translating Strategy into Action, Strategy Maps: Converting Intangible Assets into Tangible Outcomes, and The Execution Premium: Linking Strategy to Operations for Competitive Advantage focused on putting strategy into action. In our original 1992 Harvard Business Review article, David Norton and I described the balanced scorecard as a multidimensional performance measurement system designed to quantify the improvement or degradation in a company's intangible assets: customer relationships and loyalty, quality and process capabilities, innovation, employees, and information systems. Prior to the development of the balanced scorecard, the performance reports of NPSEs focused only on financial measures, such as budgets, funds appropriated, donations, expenditures, and operating expense ratios.
