文章基本信息

标题：The Balanced Scorecard – System of Indicators for the Assessment of Intellectual Capital
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作者：Dicu Roxana-Manuela
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2011
卷号：11
期号：1
语种：English
出版社：Ovidius University Press
摘要：The Balanced Scorecard is a management system that enables organizations both to clarify their vision and strategy and translate them into action. It is not only a measurement system,it is a complex instrument which provides feedback around both the internal business processes and external outcomes in order to continuously improve strategic performance and results. When fully deployed,the balanced scorecard transforms strategic planning from an academic exercise into the centered point of an enterprise. Working through the balanced scorecard process enables management to define those key perspectives that will drive the business to success,as well as to define how to measure their impact on the performance and the results of the enterprise. Since intellectual capital is intangible and influenced by complex economic,social and political factors,using this system to assess and measure knowledge management provides suitable indicators.
关键词：balanced scorecard;strategy;indicators;intellectual capital;knowledge.