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Kaplan and Norton Balanced Scorecard Framework
Kaplan and Norton (1992, 1993, and 1996) describe the concept of a 'balanced scorecard' that includes four categories of measure: financial, customers, internal business processes and measures of innovation and learning. The balanced scorecard starts by asking 'what do shareholders want?'
The framework allows managers in a company a rapid and comprehensive assessment of a company in a single report. Managers can consider and balance performance measures for four critical areas or perspectives that effect successful mission accomplishment.
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A system consists of three identical components. In order for the system to perform as intended, all of the components must perform. Each has the same probability of performance. I
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