Transcription of Effective Performance Management with the …
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Effective Performance Management with the balanced ScorecardTechnical ReportWriters:Liz MurbyCIMAS tathis GouldCIMACIMA gratefully acknowledges the contributions ofGary Ashworth, Philip Barden, Peter Brewer, Gavin Lawrie, Bernard Marr,Professor Bob Scapens, Dr Mostafa Jazayeri-Dezfuli, and Francesco Copyright CIMA 2005 First published in 2005 by:The Chartered Institute of Management Accountants26 Chapter Street London SW1P 4NP Printed in Great BritainThe publishers of this document consider that it is a worthwhile contribution todiscussion, without necessarily sharing the views responsibility for loss occasioned to any person acting or refraining fromaction as a result of any material in this publication can be accepted by the authorsor the rights reserved. No part of this publication may be reproduced, stored in a retrievalsystem, or transmitted, in any form or by any means method or device, electronic(whether now or hereafter known or developed), mechanical, photocopying, recordedor otherwise, without the prior permission of the requests should be submitted to Performance Management1 Contents1.
1.1 From performance measurement to strategic management The balanced scorecard is a management framework which, since its inception by Kaplan and Norton in
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