介绍了平衡计分卡的概念在1992年《哈佛商业评论》(Harvard Business Review)第一条由罗伯特·卡普兰和大卫·诺顿。篇题为“平衡计分卡——驱动业绩的计量”是基于1990年诺兰,诺顿作为预设的研究项目。表演的项目处理测量的无形资产在公司中扮演着至关重要的作用。因此,提高无形资产的管理测量至关重要。卡普兰和诺顿了测量的念头从信仰起源于近一个世纪前由开尔文勋爵,英国科学家。
The concept of balanced scorecard was introduced in 1992 in the Harvard Business Review Article 1 by Robert S. Kaplan and David Norton. The article titled as “The Balanced Scorecard- Measures that Drive Performance” was based on a 1990 Nolan, Norton multi-company’s research project. The project dealt with the measurement of the performances of those intangible assets which play a vital role in a company. Thus to improve the management of intangible assets this measurement was essential. Kaplan and Norton got this idea of measurement from a belief originated almost a century ago by Lord Kelvin, the British scientist.
The Balance Scorecard is considered to have been implemented in an organisation when it is adopted formally, developed formally and recognised formally by the management as a tool to be used in the organisation (Kaplan, 2010). Managers who use the BSC do not need to depend only on the short-term financial measures for measurement of the company’s performance. The BSC helps such organisations by making them aware of four new management processes that can individually as well as together link the long term as well as the short-term strategies.