Step by Step Approach to make ABC company a Strategic Focus Organization and Gain Competitive edge
Using Strategic Framework , KPIs, Scorecard and Dashboard
Strategy Focused Organization - ABC Company 06052010
1. Gaining Competitive Edge
Gaining Competitive Edge
Using
Strategic Management Framework, KPIs,
Scorecard and Operational Excellence
Step by Step approach using Example of ABC Company
“Your biggest competitor is your own view of the future”
Prepared By:
Imran Javed Dar
MBA, BSc. Engineer, PMP, SSGB
Oracle Database, Oracle BI, MicroStrategy, Microsoft SQL Server, Sun Solaris, SAS, Teradata Certified Professional
Imranjdar@yahoo.com
ABC Company| Executive Summary 1
2. Gaining Competitive Edge
Table of Contents
I. Executive Summary ............................................................................................................................................ 3
II. Business Problems .............................................................................................................................................. 4
III. Solution –Strategic Framework and Operational Excellence ......................................................................... 5
IV. Strategy Formulation ...................................................................................................................................... 6
A. Capture Vision - Where we want to go? ........................................................................................................ 8
B. Customer Segmentations for ABC Company/ABC COMPANY ........................................................................ 9
C. Strategic Analysis – Where are we now? ....................................................................................................... 9
1. Summary of ABC Company/BUSINESS UNIT XYZ Strategic Analysis Score/position ................................ 10
2. Which Businesses to Enter?...................................................................................................................... 10
V. Strategy Implementation.................................................................................................................................. 12
A. Performance Measurement ......................................................................................................................... 14
1. Strategy Map for ABC Company/BUSINESS UNIT XYZ .............................................................................. 14
2. Draft Scorecard for ABC COMPANY (developed by ABC Company) ........................................................ 15
3. Key Performance Indicators ( develped by ABC Company) ..................................................................... 16
4. Interactive Sales Analytics Dashboard (developed & used in ABC Company) ........................................ 17
5. Employee Productivity Monitoring System (developed & used in ABC Company) ................................. 19
6. Service Level Management (defined and maintained by ABC Company IT) ............................................ 20
7. Customer Complaints/Requests Monitoring System (developed & used in ABC Company) ................... 21
B. Operational Effectiveness............................................................................................................................. 22
C. Supportive Strategic Information System (SIS) Architecture ....................................................................... 23
VI. Conclusion .................................................................................................................................................... 24
VII. Appendices ................................................................................................................................................... 25
1. Key Performance Indicators used in ABC COMPANY Scorecard – complete list...................................... 25
2. Steps to Formulate Strategy for ABC Company/BUSINESS UNIT XYZ....................................................... 26
3. Project Management Methodologies and templates developed in ABC Company ................................. 32
ABC Company| Executive Summary 2
3. Gaining Competitive Edge
I. Executive Summary
ABC Company is under immense pressure from external and internal environments. ABC Company
must change its planning methodologies, review customer segmentations and optimize operations for
survival and competitive success.
These are some of the problems and their effects, that are observed in ABC planning and operations.
Root Causes Results
Problems in Business Planning
Management provides targets without the strategic High turnover of customers
framework to achieve them Sales missing targets
Business planning is based on financial plans which tells High operational costs
“what should we spend, “rather than “what should we do.” Project cost overrun
Low Employee Productivity
Problems in Business Execution
Firefighting and reactive approach for decisions at middle
management
Ineffective use of corporate resources
Employee productivity is not monitored
Limited visibility over operations & targets
Poor customer care and customer segmentation, customer
feedback is not maintained
Poor or no Project Management
In this paper, I have provided step by step approach to transform ABC to a strategy focused
organization by using following framework.
Strategy Formulation Implementation Operational Excellence
Where are we now? How we Go There? Optimize way to perform business activities?
Where we want to go? Systems / procedures developed & used in
What are the options? ABC Company IT
I have also discussed performance monitoring systems we have are using in ABC Company to ensure
operational excellence and we can use them for our other Business Units /Departments of ABC
Company
Thanks.
Imran Javed
ABC Company
ABC Company| Executive Summary 3
4. Gaining Competitive Edge
II. Business Problems
External and internal environments are very challenging for both ABC Company and ABC COMPANY.
ABC Company is using traditional business planning and budgeting processes which were designed for
a world in which change was a slow and gradual process.
Problems with traditional planning system includes
Financial plans and budget performance reviews are backwards looking
Budgets are disconnected from the strategy
Strategy is often developed in the form of a report that cannot be easily communicated
Employees are not aware of, and committed to corporate/BU strategy and goals
Conflicts between BU initiatives with corporate big picture
ABC Company does not have an integrating strategy to use all its internal factors (Management,
Finance, HRM, Information Systems and operation) to avail market opportunities and avoid market
threats.
ABC Company is not using Project Management methodologies, Knowledge management and
employee productivity monitoring systems
Projects are running over costs
Repeated and delayed tasks are causing high operational costs
Inappropriate customer segmentation and customer care
High customer turn over
Low customer satisfaction
Low repeat sales to existing customers
ABC Company| Business Problems 4
5. Gaining Competitive Edge
III. Solution –Strategic Framework and Operational Excellence
ABC Company /ABC COMPANY should use an integrating strategy to use all its internal forces
(Management, Finance, HRM, Information Systems and operations) to respond to market challenges.
I suggest following integrated and consistent management framework to implement planning
processes that deliver the value and effectiveness necessary for world-class execution.
Capture Vision: Where to Go? - Strategy Formulation
Where are we Now? What are options?
How to Position Business Customer Segmentation Strategic Analysis Strategic Choices
Best Product Tier 1: Exclusive Partnership Input Stage Select Feasible Strategy
Total Customer Solution Tier 2: Strategic Partnership Output Stage Review Strategic Choices
System Lock In Tier 3: Project Solution Seeker Matching Stage Which Business To Enter
Business Mission & Scope Tier 4: Body Shoppers
Operation Objectives: How we go there? - Strategy Implementation
Align Core Activities Performance Measurement Strategic Information System HR Strategy
Operational Effectiveness Strategy Maps ABC COMPANY Value Chain Supporting HR
Customer Targeting Balanced Scorecard Draft of SIS Architecture
Innovation Key Performance Indicators SIS Implementation Methodology
ABC Company| Solution –Strategic Framework and Operational Excellence 5
6. Gaining Competitive Edge
IV. Strategy Formulation
Where are we now? Where we want to go? What are the options?
Give us clear vision that we may know where to stand and what to stand for – because unless we stand
for something, we may fall for anything (Peter Marshal)
ABC Company| Strategy Formulation 6
8. Gaining Competitive Edge
A. Capture Vision - Where we want to go?
ABC Company can choose desired strategic position and related strategies from three options
represented in the triangle below.
We should make concerted and deliberate efforts to push the ABC Company closer to Total Customer
Solutions and whenever possible seek and seize opportunities for a System Lock-In.
Advantages
Exclusive sales
Create barriers for competitors
Suppliers lock-in
Customers lock-in
Concerns
Mindset change require for middle mgmt
Gradual process
Opportunity base
Advantages
Huge Potential for growth
Existing Customers will buy new products
Market and product experience
More Revenue
Concerns
Initially additional Financial and Human
Resource will be required
ABC Company| Strategy Formulation 8
9. Gaining Competitive Edge
B. Customer Segmentations for ABC Company
ABC Company can initially segment its customers in following four tiers and follow specific strategy for
each tier of customers.
Customers Strategy to Follow Advantages
Exclusive Partners Exclusive exchange / Customer will develop our product and attract
proprietary standards more customers
Strategic Partners Customer Integration / Customer will buy more products/services
Product Development
Project Solution Best Product or Customer will pay extra premium to us for different
Seekers Differentiation product/service
Body Shoppers Low Cost Strategies Customer base will increase
C. Strategic Analysis – Where are we now?
ABC Company should use following processes divided in two stages to formulate strategy.
1- Analysing company internal factors (strengths & weakness), external factors (Opportunities &
Threats) and competitive factors
2- Comparing different factors and find feasible strategies.
ABC Company| Strategy Formulation 9
10. Gaining Competitive Edge
Input Stage Matching Stage
•Internal Factor Evaluation (IFE) •IE Matrix
•External Factor Evaluation (EFE) •SWOT Matrix
•Porter 5 Forces Analysis •SPACE Matrix
•Competitive Profiling Matrix (CPM) •Grand Strategy Matrix
Below table is summary of ABC Company/BUSINESS UNIT XYZ score and position for internal, external
and competitive analysis. Using these same procedures we can analyze all ABC COMPANY business
units/departments and find feasible strategies. This shows that ABC Company should follow Growth
and maintain strategies.
Please see the appendix (page # 26) for details analysis.
1. Summary of ABC Company/BUSINESS UNIT XYZ Strategic Analysis
Score/position
Stage Method Benefit Score / Position Suggestions
Internal Factor Evaluation (IFE) Analyze Strength & Weakness 2.22 / 4 Average need improvement
Analyze Market opportunities &
External Factor Evaluation (EFE) 2.85 / 4 Indicate good market conditions
Input Stage Threat
Capable to outperform
Competitive Profiling Matrix (CPM) Competitor Analysis 2.8 vs. 1.85
competitors
Compare Internal & External
IE Matrix Region: V Maintain & Growth
environment
Use strength to avail
SWOT Matrix Find strategies matching SWOT N/A
opportunities
Matching Analyze Financial Strength,
Stage Environment Stability, Industry Region: Market Penetration / Market
SPACE Matrix
Strength and Competitive Aggressive Development
advantage
Market Penetration / Market
Grand Strategy Matrix Evaluate All strategies Region: I
Development
2. Which Businesses to Enter?
Top management should asses the strength and weakness of current business portfolio, in order to
prioritize the resources and identify the opportunities for diversification and divestment.
ABC Company| Strategy Formulation 10
11. Gaining Competitive Edge
a) The Growth Share Matrix - Boston Consulting Group Matrix for ABC
Company/BUSINESS UNIT XYZ
The BCG/ the growth-share matrix is used to decide where to allocate cash.
Implications of Strategic Positioning from Growth Share Matrix
Above analysis shows currently ABC Company does not have any cash cows to take cash for investing in
other projects ABC Company may need financing from other sources to work on other initiatives like
BUSINESS UNIT XYZ or total customer solutions for ABC Company. ABC Company should also struggle
to move its business from question marks to Stars quadrant.
ABC Company| Strategy Formulation 11
12. Gaining Competitive Edge
V. Strategy Implementation
How we go there?
Framework that translate strategy into operational objectives and drive performance
Between 70% and 90% of organizations that have formulated strategies fail to execute them.
7 out of 10 CEOs, who fail, do so not because of bad strategy, but because of bad execution
ABC Company| Strategy Implementation 12
14. Gaining Competitive Edge
A. Performance Measurement
Following leading edge systems and procedures we have developed and implemented in ABC Company
IT and strongly recommend that ABC COMPANY should also use the same for effective strategic
implementation.
Strategy Maps
Balance Scorecard
Key Performance Indicators KPIs
Interactive Sales Analytical Dashboard
Employee Performance Monitoring System
Service Level Monitoring System
a) Scorecard and Strategy Map for ABC Company/BUSINESS UNIT XYZ
Strategy map is a visual representation of ABC Company/BUSINESS UNIT XYZ strategy. It can be used to
translate the strategy to all members in their organization so that they can all understand it and
implement it efficiently.
While a Balanced Scorecard provides a framework to describe and implement strategies. It can be
thought of as the "strategic chart of accounts" for ABC Company.
1. Strategy Map for ABC Company/BUSINESS UNIT XYZ
ABC Company| Strategy Implementation 14
15. Gaining Competitive Edge
2. Draft Scorecard for ABC COMPANY (developed by ABC Company)
Scorecard of all Business units Scorecard /status at any date Target achieved status
Trends of actual
increase/decrease
Perspective Benefits:
Measure and keep track
of performance of each
BU/department
Define and monitor
status and progress of
each objective towards
company vision.
Standard platform for
reporting and
communication
Objectives Measures
ABC Company| Strategy Implementation 15
16. Gaining Competitive Edge
3. Key Performance Indicators ( develped by ABC Company)
My suggested balanced scorecard for ABC COMPANY has
- Four Perspectives Benefits:
Financial
Set target & measure performance of key process
Customer
Internal Process Monitor strategic initiatives progress
Knowledgebase
Quickly find out if any objective/perspective is falling short of target
- 22 Key Performance Indicators / Objectives and their relative weight
Perspective Measures to track objective progress and their relative weight Measures
- 75 % Objectives % Target
Cus tom er acquis ition Propos al Win rate 100
25 Num ber of new cus tom ers 20
Below is the extract of KPI list. Please see the appendix for complete KPI list % of cus tom ers with m ore than 1 product 100
Cus tom er retention Key account retention 100
15
Num ber of loyalty s chem es run 20
Cus tom er profitability Percentage of unprofitable cus tom ers 10
25
Cus tom er profitability percentage 100
Customer 25
Cus tom er s atis faction Cus tom er s atis faction percentage 100
Num ber of unres olved is s ues 15
25 % SR es calated 20
% Services m et SLA 100
% project com pleted on tim e & budget 100
Market Share % key cus tom ers within target m arket 20
10
Market s hare by dollars 10
Im prove project m anagem ent practices Budget allocated to budget s pent ratio (%) 100
Quality of project res ults as s een by s takeholders 100
Inrternal 10 Tim e allocated to tim e s pent ratio (%) 100
Res ource s hortage 100
% project com pleted on tim e & budget 100
Im prove s ub-contract m anagem ent % Procurem ent Reques ts Met Target 100
% Procurem ent Contracts with Dis putes 100
10
% Suppliers Meeting Service Levels 100
% of bus ines s proces s defined and doccum ented 100
Im prove & m aintain bus ines s proces s functionality
10
% of bus ines s proces s es autom ated 100
30
Lower proces s cos ts 15 Em ployee efficiency 100
Im prove product quality 10 No of bugs or defects / product 100
Internal Innovation % Sales from new products 100
10 Tim e to breakeven point 2
Tim e to m arket new product 10
Better pre-s ales operations No of days to addres s new lead 100
Num ber of new leads per m onth 100
15 Succes s rate of s ales lead 100
% of of non-junk leads 100
% leads los s to com petitor 20
ABC Company| Strategy Implementation
Im plem ent s trategic inform ation s ys tem s
16
10 Im plem ent s trategic inform ation s ys tem s 100
17. Gaining Competitive Edge
4. Interactive Analytics Dashboard (developed & used in ABC Company)
Company Mobile Business Analytics
Country Level Statistics
ABC Company| Strategy Implementation 17
19. Gaining Competitive Edge
5. Employee Productivity Monitoring System (developed & used in ABC Company)
ABC Company IT has developed and using this system to assign tasks to employee and monitor time spent by employee on task.
Time spent in each BU
Benefits:
Total man days in each project
Labour Cost of each
project/activity can be
calculated
Employee time is logged
on Activity/Project wise
Employee Activity reports
can be generated
Project total man days Employee time distribution Employee Productivity
can be monitored
ABC Company| Strategy Implementation 19
20. Gaining Competitive Edge
Business Indicators
6. Service Level Management (defined and maintained by ABC Company IT)
Database Availability
Benefits:
Define Business Services
Make Service Level Agreement
Business Services
Monitor Service Level
Ensure and measure quality of
Service
Website Availability
ABC Company| Strategy Implementation 20
21. Gaining Competitive Edge
Complaint type
7. Customer Complaints/Requests Monitoring System (developed & used in ABC Company)
Time to close a task/call
Customers
Call Status
ABC Company| Strategy Implementation 21
22. Gaining Competitive Edge
B. Operational Effectiveness
“How to make it happen” depends first and foremost on the proper alignment of the core activities of the
business.
Below are the processes which we have implemented in ABC Company/BUSINESS UNIT XYZ IT department and I
strongly suggest implementing these processes in other business units of ABC COMPANY also.
The core activities of the firm are embodied in three processes:
ABC Company IT has have developed and implemented following system & procedures to ensure operational
effectiveness. We can also use these systems across entire ABC COMPANY to help other BUs to improve
operations.
System developed & used in ABC
Business Benefits
Company/BUSINESS UNIT XYZ IT
Employee time is logged on Activity/Project wise
Employee Time Tracking & Productivity Labor Cost of each project/activity can be calculated
Monitoring System Employee Activity reports can be generated
Employee Productivity can be monitored
Project Scope Management - extra work is avoided
Project Management Methodologies / Accurate Project Costing
Templates Within budget and on time completion
Customer Satisfaction Management
All customer complaints are logged
ABC Company Customer Care Systems Customer complaints follow-up
Customer support staff performance management
IT Services Performance and Availability can be recorded
Service Level Management Service Level agreements can be made and maintained with
customers
All changes made is system/project scope is logged
Change Management/Problem Changes in project scope are handled as separate change order
Management Procedures
All problems in system are logged
Please see the appendices for templates and details of these procedures
Project Management Methodologies / Templates
ABC Company Customer Care Systems
Change Management/Problem Management Procedures
ABC Company| Strategy Implementation 22
23. Gaining Competitive Edge
C. Supportive Strategic Information System (SIS) Architecture
“In the future, there will only be two types of organizations
those that understand the use of technology and
those that are out of business.”
(Bill Gates)
Support processes
a) ABC COMPANY Value Chain Analysis
Value adding processes
b) Strategic Information System Draft (SIS)
Strategy
Executive Tactical Supporting
Management Core Systems
Dashboard System Systems
System
Pre-Sales
CRM Financials
Strategy Mapping
Bidding & Contract
Management
Employee
Sales Procurement
Productivity
Project
Management
Balance Scorecard System
Knowledge
HRM
Management
Service Contracts
Benefits:
Provides complete picture of where we have been, where we are and where we are
going & Goal alignment; highlighting anomalies and providing audit trails; Improved
information consolidation process
ABC Company| Strategy Implementation 23
24. Gaining Competitive Edge
VI. Conclusion
Strategy focus business planning and proposed framework will allow ABC Company and ABC COMPANY
to develop plans and actions based on corporate strategy and focus on execution.
Middle management and employees will know what to do
Management will be more proactive
Customers satisfaction will increase
Corporate resources will be used effectively
All employees will understand the work for the mission of business
Performance measurement tools developed and used in ABC Company has helped XYZ Business Unit in
great way. These tools will help ABC COMPANY also to
Measure Sales Performance and trends over years
Analyse different markets and customers
Find Cost of each project/task
Monitor Performance of each employee & employee activity history
Define IT Service Levels and monitor them
Types and time spent on customer complaints/calls are logged
ABC Company IT has also empowered its customers to analyse their 5 years of sales/market data and
optimize their business decisions. We can use similar methodology to enable ABC COMPANY supplier
and customer to analyse their transaction with ABC COMPANY on ABC COMPANY portal.
ABC Company| Conclusion 24
25. Gaining Competitive Edge
VII. Appendices
1. Key Performance Indicators used in ABC COMPANY Scorecard – complete list
Perspective % Objectives % Measures Target
Revenue growth and mix Sales growth by segment - Database 20
Customer profitability 40
Product profitability - Umrah 100
Product profitability - DB Consulting 100
35 Percentage of unprofitable customers 10
Percentage of revenue from new customers 100
Financial 20 Percentage of revenue from exisitng customers 40
Increase in Net Profit (%) 100
Increase in Revenue (%) 100
Cost reduction/productivity Revenue per sales employee 100
50
Indirect expenses as a cost of sales 15
Asset utilization Working capital ratio 18
15
Reduce payback time 36
Customer acquisition Proposal Win rate 100
25 Number of new customers 20
% of customers with more than 1 product 100
Customer retention Key account retention 100
15
Number of loyalty schemes run 20
Customer profitability Percentage of unprofitable customers 10
25
Customer profitability percentage 100
Customer 25
Customer satisfaction Customer satisfaction percentage 100
Number of unresolved issues 15
25 % SR escalated 20
% Services met SLA 100
% project completed on time & budget 100
Market Share % key customers within target market 20
10
Market share by dollars 10
Improve project management practices Budget allocated to budget spent ratio (%) 100
Quality of project results as seen by stakeholders 100
10 Time allocated to time spent ratio (%) 100
Resource shortage 100
% project completed on time & budget 100
Define & manage service level agreements % Internal Services - met SLA 100
% Internal services - with SLA 100
% External services - with SLA 100
10
% External services - met SLA 100
% SRs closed in 1st contact 100
Average SR create to resolve time 30
Improve sub-contract management % Procurement Requests Met Target 100
% Procurement Contracts with Disputes 100
10
% Suppliers Meeting Service Levels 100
Inrternal 30
% of business process defined and doccumented 100
Improve & maintain business process functionality
10
% of business processes automated 100
Lower process costs 15 Employee efficiency 100
Improve product quality 10 No of bugs or defects / product 100
Innovation % Sales from new products 100
10 Time to breakeven point 2
Time to market new product 10
Better pre-sales operations No of days to address new lead 100
Number of new leads per month 100
15 Success rate of sales lead 100
% of of non-junk leads 100
% leads loss to competitor 20
Implement strategic information systems 10 Implement strategic information systems 100
Increase employee productivity 35 Employee productivity ratio 100
Increase employee motivation Involvement in decisions 100
Recognition 100
Access to information 100
15
Encouragement to be creative 100
Support from staff functions 100
Overall satisfaction with company 100
Hire, develop & retain solid performer Key personnal annual turnover percentage 100
Roles unfilled 100
Learning & Growth 25 % certified consultants 100
30
Average training days for resource 30
% of trained IT resource 100
Maximum time to fill a job 60
Employee knowledge sharing % IT Roles Documented 100
% IT Resources with Backup 100
10
Knowledge article published 100
Internal/External training event attended 100
Communicate & lead at all levels Resource database updated and accessible 100
10
Internal training & communication events 100
ABC Company| Appendices 25
26. Gaining Competitive Edge
2. Steps to Formulate Strategy for ABC Company/BUSINESS UNIT XYZ
a) Internal Factor Evaluation – IFE for ABC Company/BUSINESS UNIT XYZ
Above IFE shows an average score of 2.22 for ABC Company/BUSINESS UNIT XYZ internal factors score.
ABC Company| Appendices 26
27. Gaining Competitive Edge
b) External Factor Evaluation – EFE for ABC Company/BUSINESS UNIT XYZ
Above EFE shows a good score of 2.85 indicating good potential for investment.
c) Competitive Profile Matrix – CPM for ABC Company/BUSINESS UNIT XYZ
Above CPM matrix shows that following BUSINESS UNIT XYZ initiative is better option than sub-
contracting to partners.
ABC Company| Appendices 27
28. Gaining Competitive Edge
d) Internal External Evaluation Matrix – IE for ABC Company/BUSINESS UNIT XYZ
Above IE matrix shows that BUSINESS UNIT XYZ fits in region (V) and suggested strategies for region (V)
are Grow and Maintain.
e) SWOT Matrix for ABC Company/BUSINESS UNIT XYZ
Above SWOT matrix shows different strategies to choose to exploit any opportunity or avoid threat.
ABC Company| Appendices 28
29. Gaining Competitive Edge
f) SPACE Matrix (Strategic Position and Action Evaluation Matrix) for ABC
Company/BUSINESS UNIT XYZ
Using values obtained in above analysis in below grid shows that ABC Company/BUSINESS UNIT XYZ
should follow aggressive strategies.
ABC Company| Appendices 29
30. Gaining Competitive Edge
g) Grand Strategy Matrix
Using values obtained in above SPACE analysis in Grand Strategy matrix also shows that ABC
Company/BUSINESS UNIT XYZ should follow aggressive strategies.
ABC Company| Appendices 30
31. Gaining Competitive Edge
h) Strategic Choices – what are our options?
After analysing organization/BU internal and external factors and SWOT manager should objectively
evaluate feasible alternative strategies and decide suitable strategy for BU.
Based on the analysis manager should also review the strategic options for the company.
i) Quantitative Strategic Profiling Matrix – QSPM for ABC Company/BUSINESS
UNIT XYZ
A QSPM uses input information from Stage 1 to objectively evaluate feasible alternative strategies
identified in Stage 2. A QSPM reveals the relative attractiveness of alternative strategies and, thus,
provides an objective basis for selecting specific strategies.
Using values obtained in above analysis in below grid shows that ABC Company/BUSINESS UNIT XYZ
should follow aggressive strategies.
ABC Company| Appendices 31
32. Gaining Competitive Edge
3. Project Management Methodologies and templates developed in ABC Company
Project Charter Document Template
Project Scope Statement template
Change Request Form developed and used in ABC Company
ABC Company| Appendices 32
33. Gaining Competitive Edge
References:
Article/book Source/Author
MIT Open Courseware Sloan School of Management (Prof. Arnoldo Hax)
Strategic Management and Competitive Advantage Barney & Hesterly
The Delta Model - a New Framework of Strategy Arnoldo C. Hax, Dean L. Wilde II
What is Strategy? By Michael Porter Harvard Business Review
The Balanced Scorecard: translating strategy into Robert S. Kaplan, David P. Norton
action
Focused Business Planning To Create Sustained Chris Rigatuso
Corporate Performance
Performance measurement of supply chain Rajat Bhagwat , Milind Kumar Sharma
management
Beyond strategic information systems: towards an Harvard Management Update
IS capability
ABC Company| Appendices 33