提出平衡计分卡的使用方法将组织业务和支持单位。他们还提出,对齐拥有尽可能多的价值战略业务单位的个人功能在企业价值主张。创造协同效应在不同的组织单位的好处,通过平衡计分卡是其他因素比金融措施用于平衡计分卡,提高公司治理和建立人际关系,这是非常重要的在竞争激烈的世界。作者用一个伪装的案例研究即Sport-Man inc .)显示使用平衡计分卡的优点创造协同效应的方法。该公司需要强有力的所有组织单元之间的协调进行多样化的任务轻松和有效性(卡普兰和诺顿,2006)。
Authors propose the use of balanced scorecard approach for aligning organization business and support units. They also propose that the alignment holds as much value as the strategic business units’ individual functions in the enterprise value proposition. Benefits of creating synergies among different organizational units through balanced scorecard is that factors other than financial measures are used in balanced scorecard that enhances the corporate governance and build relationships, which is very important in the competitive world. The authors made use of a disguised case study i.e. Sport-Man Inc. to show the pros of using balanced scorecard approach for creating synergies. The company needed strong coordination among all its organizational units for carrying on the task of diversification with ease and effectiveness (Kaplan & Norton, 2006).
Thus, it is found out that the balanced score card is an effective approach in dealing with the situation. Financial synergies can be created through sales growth and investment at the strategic level. Customer synergies can be created through measuring the percent revenue from customers and assessing total sales per customer. Internal process synergies are attained through managing SBU processes for attaining economies of scale and the measures of assessment are returns, order fulfillment and sales for every business store of the organization. Learning and growth synergies are attained through creating readiness of human capital, alignment index, best practice sharing, etc. (Kaplan & Norton, 2006).