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Balanced Scorecard
   

5. Strategic alignment and Planning

The adaptation of the BALANCED SCORECARD into the business units, is esquematizable easily.

The Vision, like goal to reach long term, it should be the axis of impulse of the own strategy (long term action plan). it becomes very important that a fair balance exists among the indicators of results (outcome measures)---> financial perspectives and of the clientele and among the inductores of this results (performance drivers)---> perspectives of internal processes and of learning and growth.

The movie played by the strategy of the business unit, it must be represented in a BSC.

We should remember that in one of the editions of the magazine Fortune (December 1997), it was affirmed that "less than 10% of the formulated effective strategies they truly have success", that which verifies in our opinion 2 important aspects to keep in mind:

· Without a system that conjugates an integral vision of the company is practically impossible to manage the strategy in an effective way. The companys is maybe much more guided toward tools and systems that contain a bigger operative dose that strategic.

· doesn't fit the smallest doubt that the stability and transparency of the environment is not the same one that some decades ago, for what the industrial processes are evolving and, consequently, the administration systems should transform to satisfy the new necessities.

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