balanced scorecard (BSC)
Definition
Management practice that attempts to complement drivers of past performance (financial measures) with the drivers of future performance, such as customer satisfaction, development of human and intellectual capital, and learning. Standard balanced scorecards do no include environmental considerations. Proposed by Robert Kaplan (co-inventor of activity based accounting) and David Norton in 1996.
balanced scorecard (BSC) is in the Entrepreneurship, Management, & Leadership and Planning & Scheduling subjects.
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