Balanced Scorecard (Balanced Scorecard) was developed over 15 years ago at the Institute Nortana Nolan (Nolan Norton Institute), the scientific division of kpmg (Kleiveld Peat Marwick Goerdeler – one of the world's largest auditing firms). Its founding fathers – David Norton Robert Kaplan set out to in 1990 to develop indicators of the organization of the future. The need for such research there is, then that existing approaches to the evaluation of the company, based in primarily on financial performance, will inevitably become obsolete. The study involved representatives of the ten largest companies in America: Apple Computer, DuPont, General Electric, Hewlett-Packard and many others. The new technology very quickly won popularity among the world's largest companies, due to its practical effectiveness.
In recent years, bsc has gained popularity in Russia. Balanced Scorecard is: 1. The new system of company management. 2. This mechanism for implementing the strategy and its correction. 3.
This translation tool strategy into specific goals and objectives. 4. It is a reliable tool for monitoring indicators of the future. 5. It is a system of personnel motivation. 6. This feedback system, training and ongoing development. What is the difference between the balanced scorecard from other control systems: 1. scf manages not only financial indicators but also non-financial. 2. msp – is control system with the help of indicators, not the system measurement. 3. msp – Management Company, combining all the processes together. 4. ssp – a management system not only for executives but for all employees.