Balanced scorecard

• The future of the Balanced Scorecard

  As their best-known creation turns 20, Robert S. Kaplan and David P. Norton, the founding fathers of the world’s most powerful performance management tool, survey the horizon and offer five key steps for maximising the Balanced Scorecard.

• Strategic objective costing: A new tool for improving resource allocation

  Alasdair Macnab, FCMA, CGMA, has reengineered the Balanced Scorecard to create a system for measuring the HR and financial costs of meeting strategic objectives. Macnab explains the approach and how it can be used to make good decisions about allocating scarce resources.

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