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3. New approaches to strategic control
3.1 Balanced scorecards and strategic alignment
The decentralization and dynamism of organizations have made it necessary to build integrated or "balanced scorecards", presented in the form of coherent systems of objectives and indicators for projects and operations geared towards the creation of shareholder value. The approach integrates :
accounting and non-accounting ;
internal and external benchmarks ;
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performance by business line and hierarchical level.
+ allocated corporate owners equity
+ share of allocated long and medium-term resources
– tangible assets...
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New approaches to strategic control
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Bibliography
Standards and norms
- Quality management systems – Basic principles and vocabulary (classification index: X50-130) - NF EN ISO 9000 - 2005
- Quality management systems – Requirements (classification index: X50-131) - NF EN ISO 9001 - 2008
- Environmental management systems – Requirements and guidelines for its use (classification index: X30-200) - NF EN ISO 14001 - 2004
- Environmental management systems – General guidelines...
Regulations
Loi n° 2003-706 du 1 er août 2003 de sécurité financière [NOR : ECOX0200186L] (JORF n° 177 du 2 août 2003, page 13220)
Law no. 2001-420 of May 15, 2001 on new economic regulations [NOR: ECOX0000021L] (JORF no. 113 of May 16, 2001, page 7776)
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