David P. Norton's research while affiliated with Indian Broiler (IB) Group India and other places

Publications (61)

Chapter
The balanced scorecard, originally designed as a measurement system, has evolved into a comprehensive process to manage the execution of an organization’s strategy. The framework uses measures to translate the strategic objectives into targets and initiatives while the management system creates focus, alignment and leadership. It is estimated that...
Article
Too often, long-term strategic programs fall victim to slash-and-burn cutbacks in response to short-term economic woes. To sustain your competitive advantage, segregate and protect your strategic expenditures from traditional capital and operational expenditures, and root out operational inefficiencies.
Article
Companies have always found it hard to balance pressing operational concerns with long-term strategic priorities. The tension is critical: World-class processes won't lead to success without the right strategic direction, and the best strategy in the world will get nowhere without strong operations to execute it. In this article, Kaplan, of Harvard...
Article
01 La estrategia del océano azul (W. Chan Kim y Renée Mauborgne)$backslash$n10 Propósito estratégico (Gary Hamel y C. K. Prahalad)$backslash$n25 Estrategias regionales para el liderazgo global (Pankaj Ghemawat)$backslash$n37 Usar el Balanced Scorecard como un sistema de gestión estratégica (Robert S. Kaplan y David P. Norton)$backslash$n48 La venta...
Article
The balanced scorecard revolutionized conventional thinking about performance metrics. When Kaplan and Norton first introduced the concept, in 1992, companies were busy transforming themselves to compete in the world of information; their ability to exploit intangible assets was becoming more decisive than their ability to manage physical assets. T...
Article
Purpose – The purpose of this response is to refute Voelpel et al.'s five proposed explanations about why the Balanced Scorecard fails to support innovation and employee empowerment. Design/methodology/approach – Provides quotes from published articles and books by Kaplan‐Norton that directly contradict the positions taken by Voelpel et al. Findi...
Article
Throughout most of modern busi ness history, corporations have attempted to unlock value by matching their structures to their strategies: Centralization by function. Decentralization by product category or geographic region. Matrix organizations that attempt both at once. Virtual organizations. Networked organizations. Velcro organizations. But no...
Article
Passive-aggressive organizations are friendly places to work: People are congenial, conflict is rare, and consensus is easy to reach. But, at the end of the day, even the best proposals fail to gain traction, and a company can go nowhere so imperturbably that it's easy to pretend everything is fine. Such companies are not necessarily saddled with m...
Article
There is a disconnect in most companies between strategy formulation and strategy execution. On average, 95% of a company's employees are unaware of, or do not understand, its strategy. If employees are unaware of the strategy, they surely cannot help the organization implement it effectively. It doesn't have to be like this. For the past 15 years,...
Article
Executives know that a company's measurement systems strongly affect employee behaviors. But the traditional financial performance measures that worked for the industrial era are out of sync with the skills organizations are trying to master. Frustrated by these inadequacies, some managers have abandoned financial measures like return on equity and...
Article
Advice to senior management on how to use the balanced scorecard measurement system and the strategy map, a visual representation of the components of an organization’s strategy to leverage a corporation’s intangible assets. These include human capital; databases and information systems; responsive, high-quality processes; customer relationships an...
Article
The same standards should apply to community investments that apply elsewhere in business.
Article
Measuring the value of intangible assets such as company culture, knowledge management systems, and employees' skills is the holy grail of accounting. Executives know that these intangibles, being hard to imitate, are powerful sources of sustainable competitive advantage. If managers could measure them, they could manage the company's competitive p...
Article
Para muchas empresas, las capacidades de los empleados, los sistemas de tecnología de la información y la cultura organizativa son mucho más valiosos que sus activos tangibles. A diferencia de los activos financieros y materiales, a los competidores les resulta muy difícil imitar los activos intangibles, lo cual convierte a estos en una fuente de v...
Article
In a previous paper (Kaplan and Norton 2001b), we described the role for strategy maps and Balanced Scorecards to develop performance objectives and measures linked to strategy. With this paper, we show how organizations use their scorecards to align key management processes and systems to the strategy. We also discuss the relation-ship of the Bala...
Article
Los directivos han dejado de guiarse por los resultados financieros y prestando más atención a otros activos de la empresa. Este artículo se basa en los resultados de un proyecto de investigación de un año de duración con 12 empresas destacadas en la medición de rendimientos. En esta investigación se diseñó un cuadro de mando integral, que integra...
Article
If you were a military general on the march, you'd want your troops to have plenty of maps--detailed information about the mission they were on, the roads they would travel, the campaigns they would undertake, and the weapons at their disposal. The same holds true in business: a workforce needs clear and detailed information to execute a business s...
Chapter
Kaplan und Norton sind die Väter der Balanced Business Scorecard. Dabei handelt es sich um eine neue Methode zur Leistungsmessung, die es den Unternehmen ermöglicht, nichtfinanzielle ebenso wie finanzielle Ergebnisse zu messen. Sie berücksichtigt auch „weiche“, jedoch wichtige Faktoren wie Kundenzufriedenheit, Qualität, Produktzykluszeiten und Effe...
Article
The Balanced Scorecard (BSC) translates an organization's mission and strategy into a comprehensive set of performance measures that provides the framework for a strategic measurement and management system. The scorecard measures organizational performance across four linked perspectives: financial, customer, internal business process, and learning...
Article
The Balanced Scorecard was developed to measure both current operating performance and the drivers of future performance. Many managers believe they are using a Balanced Scorecard when they supplement traditional financial measures with generic, non-financial measures about customers, processes, and employees. But the best Balanced Scorecards are m...
Article
In this article Robert S. Kaplan and David P. Norton report on the Balance Scorecard. Before the Balanced Scorecard companies have used various measurement systems that have made incremental improvements and concentrated mostly on the company's financials. The Balanced Scorecard shows you four different perspectives in which to choose measures that...
Article
Frustrated by the inadequacies of traditional performance measurement systems, some managers have abandoned financial measures like return on equity and earnings per share. "Make operational improvements and the numbers will follow," the argument goes. But managers do not want to choose between financial and operational measures. Executives want a...
Article
Traducción de: Strategy Maps. Converting Intangible Assets into Tangible Outcomes Contenido: Introducción; Mapas estratégicos; Procesos de gestión operativa; Procesos de gestión de clientes; Procesos de innovación; Procesos reguladores y sociales; Alineando los objetivos intangibles con la estrategia empresarial; Disponibilidad del capital humano;...
Article
Divulgação dos SUMÁRIOS das obras recentemente incorporadas ao acervo da Biblioteca Ministro Oscar Saraiva do STJ. Em respeito à lei de Direitos Autorais, não disponibilizamos a obra na íntegra. STJ00081287 65.012.2 K17e 2.ed
Article
Traducción de: Alignment. Using the Balanced Scorecard to Create Corporate Synergies Contenido: 1) Alineamiento. Una fuente de valor económico; 2) Estrategia y estructura corporativas. Una perspectiva histórica; 3) Alineamiento de las estrategias financiera y del cliente; 4) Alineamiento de las estrategias de los procesos internos y el aprendizaje...
Article
From product push to customer pull, technology has vastly reshaped the business transaction — and, in turn, the customer's place in the value chain. Today, managing the customer relationship has become the single most important dimension of enterprise strategy. Here, Kaplan and Norton analyze the four component processes of the Customer Management...
Article
Most companies have a long way to go to integrate the management of their regulatory and societal (R&S) processes with broader perform-ance management. Still fewer gauge the value-creating potential of R&S management. Here, Kaplan and Norton examine the value — in cost savings, customer and community goodwill, and, ultimately, enhanced revenues — o...
Article
Contenido: Introducción; Mapas estratégicos; Procesos de gestión operativa; Procesos de gestión de clientes; Procesos de innovación; Procesos reguladores y sociales; Alineando los objetivos intangibles con la estrategia empresarial; Disponibilidad del capital humano; Disponibilidad del capital de información; Disponibilidad del capital organizativo...
Article
Traducción de: The Strategy Focused Organization Los autores de esta obra proponen una forma de administración de empresas que sitúa la estrategia en el centro de los procesos clave de una organización. Contenido: Creación de la organización basada en la estrategia; La transformación de Mobil en una organización basada en la estrategia; Creación de...

Citations

... In the early 1990s, Apple Computer developed a Balanced Scorecard to move the focus back to innovation and away from purely financial measures and market share. Although the results and further refinements have not been reported, consider the measures Apple selected (Kaplan & Norton 1993): ...
... Tableau de bord model is applied in French-speaking countries in the analysis of company management since 1932. Prominent scientists R. Kaplan and D. Norton [2,3] and their followers [4 -7] successfully dealt with the problem of development of the system of company specific indicators. R. Kaplan and D. Norton (1996) created the system of indicators "Balanced Scorecard" application of which allows solving such management problems as the disbalance between the strategic and the tactical company management levels, accounting for the effects of intangible assets on the results of company operations, and control over the implementation of strategic goals of the company (including enhancement of its competitiveness). ...
... The BSC is dynamic and innovative method that can be developed and collaborated with other method [18]. The BSC can be used simultaneously by several organizations collaborate [19]. ...
... Les conséquences positives peuvent être analysées essentiellement en termes de carrière et de rémunération. S'agissant des collatéraux positifs, l'existence d'objectifs clairement définis et d'indicateurs de mesure de la performance(Kaplan et Norton, 1996) favorisent la concrétisation des entretiens orientés vers des indicateurs professionnels bien définis. Il faut donc pouvoir associer l'activité de tout agent public à ce référentiel. ...
... Cooperative Performance. Cooperative Performance Variables are measured using Theory Balanced Scorecard created by (Norton, 2000) consisting of four (4) indicators in the first form Financial Perspective with parameters current ratio, Total debt to Assets ratio, Return on Assets. Both Internal Business Process Perspectives with Parameters of Cooperative User Satisfaction Level, Ability to retain old Cooperative Users, Acquisition rate of new Cooperative Users, Profitability rate of Cooperative Users, Market share mastery. ...
... At this stage, senior managers prioritise strategic goals with consideration of alignment between strategic improvement initiatives -short-, medium-, and long-term projects -to strategic objectives (Watkins, 2009). Spending on selected strategic initiatives is also calculated here to ensure selective strategy implementation (Kaplan and Norton, 2008b). Implementing a new strategy requires a number of methods for dealing with resistance to change including education, participation, facilitation, negotiation, manipulation, and explicit and implicit inclination (Kotter and Schlesinger, 2008). ...
... First, management accounting scholars have recognized that the use of short-term financial measures may cause myopic behaviors that decay long-term financial performance (Merchant, 1990). A proposal from researchers to prevent such behaviors is to use nonfinancial measures that lead to future financial performance (Kaplan & Norton, 1992, 1996. Subsequently, researchers have examined the relationship between nonfinancial measures and long-term financial measures (e.g., Banker et al., 2000;Banker & Mashruwala, 2007;Ittner & Larcker, 1998;Smith & Wright, 2004). ...
... The balanced scorecard as an analytical instrument for strategic management was developed by American scholars R.S. Kaplan and D.P. Norton in the early 1990s (Kaplan & Norton, 1992). The concept was further elaborated by the original authors (Kaplan & Norton, 1993, 1996, 2001, 2005, 2006, 2008Kaplan, Norton & Rugelsjoen, 2010) and a number of other economics scholars (Brown, 2007;Friedag & Schmidt, 2002;Horvath & Partners, 2004;Maisel, 1992;Niven, 2014;Olve, Roy & Wetter, 2000;Rampersad, 2003). It has also been successfully tested in practice. ...
... This paper explores how managers perceive stakeholders' influence on the choice of internal environmental performance indicators (EPI). 1 Managers rely on EPI in decision making and performance evaluation (Chenhall, 2003;Henri and Journeault, 2010;Kaplan and Norton, 2004). However, stakeholders are increasingly concerned with how environmental issues are measured, monitored and reported (Bouma and Kamp-Roelands, 2000;Cormier et al., 2004;Henriques and Sadorsky, 1999;Milne, 1996;O'Dwyer et al., 2005), especially if they relate to their situation (Tilt, 2007). ...
... Having these benefits in mind, all non-financial indicators play an important role in the organization's solvency [70]. The learning and growth perspective is the least prominent, although it holds the key to sustainability, and, consequently, employee training, information systems, as well as motivation, which are extremely important factors that should not be ignored [71]. In this sense, organizations should promote an organizational culture that fosters employees' willingness to participate and feel involved. ...