Clamshell Beach Press
CBP WP 57-30
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Balanced Scorecards and Strategy Maps
[CBP WP 57-30]
This paper argues for the use of (1) balanced scorecards to align organizations with the strategic objectives and (2) strategy maps to develop the “hypotheses” for how tactical actions will affect strategic outcomes. The paper presents practical approaches for creating both balanced scorecards and strategy maps. The paper presents many suggestions for improving both the standard Kaplan and Norton balanced scorecards and strategy maps. A number of examples are presented, including a time-based competition example.
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