Abstract
In this chapter performance measurement system is described as a balanced and strategic system that is able to support the decision-making process by gathering, elaborating and analysing critical information. The search for balance of the measurement system is a way to support and make explicit the need for abandoning the model of opportunistic search for profit, in favour of a circular and holistic vision of the concept of entrepreneurial success. The looking for strategic alignment underlines the need to create a system focusing on a limited number of critical phenomena that lead an enterprise to finding a specific position in the industry and to taking advantage of specific internal resources and competencies.
The design of a strategic and balanced dashboard may be based upon various reference models; in this chapter, we focus out attention on the Balanced Scorecard as it is the most diffused, easy to understand and renowned model at the international level.
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Biazzo, S., Garengo, P. (2012). Measuring Business Performances: The Balanced Scorecard Model. In: Performance Measurement with the Balanced Scorecard. SpringerBriefs in Business. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-24761-3_1
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DOI: https://doi.org/10.1007/978-3-642-24761-3_1
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