The introduction of the Balanced Scorecard (Kaplan & Norton, 1992) has undoubtedly contributed a “new impulse” towards what kind of performance measures have to be implemented within a business environment. This brief article gives an initial account of the application of performance measures in manufacturing industries and explains their use in a Balanced Scorecard (BSC) setting. The rationale is that, theoretically, the implementation of the BSC should improve the adoption and the use of non financial performance measures.
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