"Indicadores de Gestión y Cuadro de Mando Integral". Alfonso Fernández Hatre - IDEPA (2003)

En el número de Enero-Febrero de 1992 de la revista Harvard Business Review, el profesor de la Universidad de Harvard Robert S. Kaplan y el consultor empresarial de Boston, David P. Norton publicaron un artículo denominado "The Balanced Scorecard" (literalmente "El anotador equilibrado") que concretaba los anteriores trabajos del profesor Kaplan sobre la medida del rendimiento de las organizaciones y que ha sido traducido a la literatura hispánica por el sonoro apelativo de: Cuadro de Mando Integral. El cuadro de mando, como herramienta de gestión había sido desarrollado en Europa con anterioridad y especialmente en Francia, donde recibía el título de "tableau de bord". En España se ha venido utilizando como un resumen final del conjunto de indicadores descritos en los informes de gestión, al objeto de poder identificar de forma rápida el nivel de funcionamiento de una entidad. Así, si en un informe mensual de resultados, éstos se representaban mediante una serie de indicadores y párrafos descriptivos de la operación, como sinopsis inicial de la memoria el gestor colocaba una portada resaltando los índices de mayor importancia, de forma que su simple lectura pudiese dar una idea general del nivel de cumplimiento de los objetivos.

"Balanced Scorecard implementation in SMEs: reflection on literature and practice". Henrik Andersen - 2GC Active Management (2001)

Recent research has indicated that the degree of strategic planning in organisations is likely to have a direct impact on business performance and business evaluation. However, these findings leave small and medium sizes businesess (SMEs) in particular, with bthe challenge of matching the requirement for an improved strategic planning processes with the competitive advantage associated with being a "simple" and highly responsive organisation. In response to that challenge this paper discusses the potential benefits to SMEs in adopting the Balanced Scorecard methodology and the underlying management processes mos relevant to SMEs. It also makes observations about how use and value may differ between Balanced Scorecard application in  larger and smaller enterprises.

"A Balanced Scorecard for Small Business". C. W. Von Bergen y Daniel C. Benco (2003)

The balanced scorecard (BSC) approach helps organizations manage the implementation of their strategies. The BSC measures an organization's performance from four key perspectives: financial, customer, internal business processes, and learning and growth. The BSC approach logically links these four perspectives. Improvements in employee learning and growth result in improved internal business processes, which create better products and services and, therefore, higher customer satisfaction and higher market share, leading to enhanced financial results for the organization. Thus, a good balanced scorecard identifies many cause-and-effect relationships within the business and helps employees and managers appreciate the roles of employee and task as well as the importance of each result to the overall corporate effort. Small firms can benefit from the BSC approach by avoiding pitfalls of large firms whose BSC implementations failed. While small firms may deploy measures of performance covering fewer
processes, and collect less data to evaluate performance, in the end, the methodology is the same and benefits will inure to small firms willing to treat BSC as a dynamic self-improvement process. Thus, firm size is not a barrier to the successful implementation of this important measurement and follow-up tool.

"Balanced Scorecards as Strategic Navigational Charts: How to Implement Rapid Sustainable Change". J. Philip Kirby
& Sumner J. Schmiesing (2003)

The idea of the Balanced Scorecard has been around for a number of years now (Robert Kaplan and David Norton's article introducing the Balanced Scorecard appeared in the Harvard Business Review Press in 1992). However, as more and more enterprises embrace the ideas of the Balanced Scorecard and attempt to implement a scorecard - the success rate seems to be less than expected. It is not that the scorecard is not in place or even that it is not used, but rather it has not offered the bottom line impact and organizational transformations it has the capability of delivering. The scorecard should allow people to think differently, to better achieve a cultural transition, and get the larger group to move in the same direction. Otherwise it is just another "flavor of the month" like reengineering or EVA or some other leadership dogmas. There are three fundamental problems with the Balanced Scorecard work to date, the scorecards are not balanced, the scorecards are not linked to the enterprises' strategic directions, and the scorecards are not institutionalized within the organizations. In order to insure success and provide velocity to the Balanced Scorecard and significantly increase the performance of the organization, we propose using the Balanced Scorecard as a Strategic Navigational Chart.

"Improving Corporate Governance: A Balanced Scorecard Approach" Michael E Nagel and Chris Rigatuso - ORACLE (2003)

Corporate governance is a matter of enormous public attention and concern. More was published on this topic in the past 12 months than in the last five years combined. Much of the press provides governance practices and control recommendations that introduce more regulation into the governance process. While tough measures such as Sarbanes-Oxley Act and the SEC orders and regulations reforms are necessary, given recent events, they are not sufficient. Corporate leaders need a modern set of tools that provide greater visibility into their organizations and strengthen corporate governance and corporate performance management. This paper proposes a three-part Balanced Scorecard-based system, i.e., the Board Balanced Scorecard, Corporate Balanced Scorecard and Executive Balanced Scorecard integrated into cohesive information technology foundation. The users of these scorecards are the board of directors, executive management, general managers, and executive staff respectively. This paper addresses Communities of Interest within the leisure industry and discusses possible business models for the parties operating the platform. The described community platform is an innovative value added service concept for a mobile coordination support for individuals - A Mobile Community Support System. In this paper we extend the discussion about mobile communities to hybrid communities. The communities are hybrid in two ways: they use two different access channels, the Web and mobile devices, and they are built on real-world leisure communities.

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