Performance Measurement with the Balanced Scorecard

Preface…………………………………………………………………………..…………………… 3   Chapter 1 Measuring business performances The Balanced Scorecard model…………………………………………..5 1.1    A dashboard for enterprise management. 3 1.2    Looking for balance. 3 1.3    Looking for strategic alignment. 3 1.4    The Balanced Scorecard as a reference model 3 1.5    Using BSC: the pyramid analysis of performances. 3   Chapter 2 The Balanced Scorecard for SMEs: a circular approach  ….21 2.1    Implementing the BSC: traditional approaches ……………………............... 21 2.2    A circular approach to the BSC………………………………………....................... 23 2.3    Unveiling what is regularly under control………………………................ ...…25 2.4    Designing the performance measurement and management system………………............................................................................................................... ...28   Chapter 3 Corporate strategy and the Balanced Scorecard .…………….33 3.1    Processes leading to corporate strategy…………………………………………..33 3.2    BSC, learning loops and strategy review loops …………………………………37 3.3    BSC, strategic control and entrepreneurship ……………………………………39   Chapter 4 Models for measuring performances   ……………………………..42 4.1      Measuring performances in SMEs ……………………………………………….…42 4.2    Performance measurement and contingent factors……………………..……43 4.3    Characteristics of the main peformance measurement models…….……44 4.4    Models for measuring performances: a comparison.. …………………….……50   Chapter 5 Empirical evidence: implementing the BSC in SMEs …………60 5.1 The Valbona case: implicit dashboard and BSC design …………………..……61 5.2 The Home Cucine case: the BSC as pivot of the management system…....74 5.3 The Uniflair case: UNIBOARD and the indicator dictionary…………………..91   Bibliography……………………………………………………….……………………………104