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Controlling and Berlin Balanced Scorecard Approach
von Wilhelm Schmeisser, Lydia Clausen, Rebecca Popp, Carsten Ennemann und Olaf DrewickeThe “Harvard Balanced Scorecard model” by Kaplan and Norton wishes to make strategies communicable and more manageable for companies across all management levels within the company. To this effect, the balanced scorecard is a qualitative controlling or performance management instrument.