Management accounting & control
Kritieke succesfactoren en de balanced scorecard
Veen-Dirks RC, dr. ir. P.M.G. van | Wijn, dr. M.F.C.M.
Praktijk Financieel management, 2004
Zowel de balanced scorecard als de bepaling van kritieke succesfactoren kunnen worden beschouwd als methoden om te komen tot de tegenwoordig zo noodzakelijk geachte niet-financiële indicatoren. Over de relatie tussen balanced scorecard en kritieke succesfactoren bestaat echter veel onduidelijkheid. Dit kan worden toegeschreven aan de verschillende invalshoeken die in de literatuur worden gekozen bij de definitie van kritieke succesfactoren (KSF-en) en aan de verschillende plaatsen in het besturings- en beheersingstraject waar KSF-en kunnen worden ingezet, te weten: diagnostic control, interactive control en strategic control. Onze conclusie is dat de balanced scorecard wel mogelijkheden biedt voor diagnostic control en interactive control maar niet voor strategic control. Kritieke succesfactoren voorzien in deze leemte, deze kunnen namelijk specifiek gericht worden op de markt (met behulp van de op strategic control gebaseerde ksf-en methode). Deze bevinding is met name belangrijk voor klantgerichte bedrijven die omgeven zijn met veel strategische onzekerheden. De balanced scorecard en de op strategic control gebaseerde ksf-en methode zijn dan ook complementaire instrumenten, hetgeen vooral van belang is in een dynamische markt.
Deze auteur publiceerde ook
Cardinaels, dr. E. | Veen-Dirks RC, dr. ir. P.M.G. van | 2005
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Management accounting &am...
Veen-Dirks RC, dr. ir. P.M.G. van | 2010
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Veen-Dirks RC, dr. ir. P.M.G. van | 2004
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Veen-Dirks RC, dr. ir. P.M.G. van | Wijn, dr. M.F.C.M. | 2003
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