A critical evaluation and review of the concept and application of the Tableau de bord, and its uses in contemporary performance management and control.
The Balanced Scorecard was developed by US academics Kaplan and Norton in the 1990s in response to a need to broaden the criteria used by organisations to manage and control their performance. The Balanced scorecard was created because, at the time it was recognised that many of the criteria which contributed to the success of an organisation were “soft” qualitative in nature rather than quantitative or financial.
Hence the balanced scorecard uses a range of measures to evaluate performance from four different perspectives identified by Kaplan and Norton. This was seen by many to be a revolutionary approach to performance measurement and control, however the real “trail blazer” in relation to this topic was the France, who decades earlier had developed the iconic “Tableau de bord”, which is widely used throughout the country, but is little known elsewhere.
You are required to undertake a review and evaluation of the research that has been undertaken in relation to both the Balanced scorecard and the Tableau de bord and the contribution each model has made to modern business management, identifying examples of real world “good practice”.
Write a management report (1,800 words maximum) to:
1. Critically appraise and evaluate both the Balanced scorecard and the Tableau de bord, identifying the performance criteria used in each of the two models.
2. Identify key performance criteria which you consider would be useful in relation to each of the two methods, stating which of the two methods should be considered “best practice” and why.
3. Draw, based on your critical analysis and appraisal, appropriate conclusions and recommendations for both profit and not for profit organisations.
4. Make a brief presentation based on the findings of you analysis and content of your report
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