BSC STEP 4.2: DEVELOPING COMMENTARIES
Performance Measurement and Management
begin with the „objective commentaries‟
• Commentaries are a key focus in the methodology and need to
be written with great care.
• They are the beginnings of the next 2 scorecard steps:
-Performance Measures
-Strategic Initiatives
• They are the crucial “mortar” which links an organisation‟s
strategies with their implementation
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