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Finansielle tall er alltid historiske og kan derfor v?re forsinkede i styre hensikt, et styresystem basert kun pa disse vil derfor kunne ofre langsiktig verdiskapning for kortsiktig gevinst.
Man vil fa et bedre og mer helhetlig styresystem dersom man tar utgangspunkt i et foretaks strategi og kobler malingetallene opp mot dette. I en slik arsak-virkning sammenkobling vil det v?re naturlig a trekke inn ogsa ikke-finansielle storrelser. Dette gjor BSC. I det opprinnelige BSC finner man maletall fra fire grupper: finansielle-, kunde-, prosess- og l?ring og vekst maletall. Disse bindes sammen fra toppen og ned, ved at man starter med visjon og strategi og finner hvilke finansielle mal en ma na for a oppfylle disse...
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