期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：1
语种：English
出版社：Ovidius University Press
摘要：Strategic Planning is a continuous and systematic process where people make decisions about intended future outcomes,how outcomes are to be accomplished,and how success is measured and evaluated. The Balanced Scorecard represents a management and strategic planning system used on a large scale – in private companies,governmental institutions and NGOs – that aims to harmonise economic activities with the vision and strategy of the organisation,the improvement of internal and external communication and the monitoring of the performance of the organisation beyond its startegic objectives. A simple definition of the BSC involves three aspects: a communication tool,a measurement system and a strategic management system.
