Barriers to the Successful Implementation of the Balanced Scorecard - the Case of Plava Laguna J.S.C.
Barriers to the Successful Implementation of the Balanced Scorecard - the Case of Plava Laguna J.S.C.
CONTENTS
CHAPTER 1: INTRODUCTION .............................................................................. 1 1.1. 1.2. 1.3. 1.4. Background and motivation for the study...................................................... 1 Problem statement ....................................................................................... 2 Research purpose ........................................................................................ 3 Structure of the thesis................................................................................... 4
CHAPTER 2: THE BALANCED SCORECARD CONCEPT ................................... 5 2.1. 2.2. 2.3. The origins of the Balanced Scorecard ......................................................... 5 The evolution of the Balanced Scorecard ..................................................... 7 The Balanced Scorecard perspectives ......................................................... 8 Customer Perspective ........................................................................... 9 Internal Process Perspective ............................................................... 10 Learning and Growth Perspective........................................................ 10 Financial Perspective .......................................................................... 11
2.3.1. 2.3.2. 2.3.3. 2.3.4. 2.4.
What is “balance”?...................................................................................... 11
CHAPTER 3: BARRIERS TO THE IMPLEMENTATION OF THE BALANCED SCORECARD ...................................................................................................... 15 3.1. 3.2. 3.3. 3.4. 3.5. 3.6. 3.7. 3.8. 3.9. Barrier 1: Limited understanding of the Balanced Scorecard ...................... 15 Barrier 2: Lack of executive sponsorship .................................................... 17
CONTENTS
CHAPTER 1: INTRODUCTION .............................................................................. 1 1.1. 1.2. 1.3. 1.4. Background and motivation for the study...................................................... 1 Problem statement ....................................................................................... 2 Research purpose ........................................................................................ 3 Structure of the thesis................................................................................... 4
CHAPTER 2: THE BALANCED SCORECARD CONCEPT ................................... 5 2.1. 2.2. 2.3. The origins of the Balanced Scorecard ......................................................... 5 The evolution of the Balanced Scorecard ..................................................... 7 The Balanced Scorecard perspectives ......................................................... 8 Customer Perspective ........................................................................... 9 Internal Process Perspective ............................................................... 10 Learning and Growth Perspective........................................................ 10 Financial Perspective .......................................................................... 11
2.3.1. 2.3.2. 2.3.3. 2.3.4. 2.4.
What is “balance”?...................................................................................... 11
CHAPTER 3: BARRIERS TO THE IMPLEMENTATION OF THE BALANCED SCORECARD ...................................................................................................... 15 3.1. 3.2. 3.3. 3.4. 3.5. 3.6. 3.7. 3.8. 3.9. Barrier 1: Limited understanding of the Balanced Scorecard ...................... 15 Barrier 2: Lack of executive sponsorship .................................................... 17
Bibliography: Appendix A: Plava Laguna’s Facility Portfolio, Capacity and Overnights in 2008 Plava Laguna facilities portfolio, capacity and overnights realized in 2008 (Plava Laguna, 2009)