Search results for " Balanced Scorecard"
showing 5 items of 5 documents
Verso la rappresentazione e valutazione dello sviluppo delle aziende : i limiti dell'informativa economico-finanziaria e il contributo di alcuni appr…
2009
Firms are dynamic entities in continuous change. This dynamism can lead to an improvement or worsening of the firm. Only in the first situation we can say that a firm is developing. The notion of firm's development does not have in literature an univocal interpretation and for this reason the first aim of the article is to illustrate an interpretation for a better understanding of this notion, which remains incomplete without appropriate instruments for the representation and evaluation of firm's development. The main purpose of this article is to reflect upon the manner to represent and to value this complex phenomenon. The analysis highlights, on the one hand, the limits of the financial …
Measuring the impact of tourism: a 'territorial' approach
2012
The nature of tourism and the spheres of activity relevant to managing it are changing both in character and in scope. Consequently, traditional statistical and management information resources are not adequate for effective tourism planning and for tourism impact evaluation because they are deficient both in scope and focus. To adapt to the evolving nature of tourism and realize the full value creation potential for all stakeholders, planners, managers and operators must adopt a new conceptualization of the “space” over which relevant tourism related activities occur and over which these activities must therefore be comprehended and managed. A “territorial space”, which is not defined simp…
Building dynamic balanced scorecards to enhance strategy design and planning in public utilities. Key-findings from a project in a city water company
2006
Increasing complexity and uncertainty of both business internal and external variables determines a growing need for prompt and accurate information. On this concern, in the last decade, there has been an increasing effort to provide public utilities with tools aimed to support decision makers in planning and control, by taking into account not only operational but also strategic issues. Among them, for 1instance, customer satisfaction, internal business process efficiency, business image, and bargaining power against other counterparts (e.g. the municipal administration). Often, however, such an effort has been oriented to generate a large volume of data, only focused on financial indicato…