期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：Managers are using a large volume of accounting data and information in order to substantiate their decisions-making. The dashboard translates the strategy of an entity into a set of performance indicators that ensure the frame for strategy implementation. The Balanced Scorecard provides managers with a process to describe strategy – both what the organization wants to accomplish and how it intends to realize its strategic outcomes.Taking all the objectives and measures together into a strategy map of cause-and-effect relationship across the four perspectives provides a comprehensive picture of the organization’s value creating activities.
