Wednesday, December 3, 2008

Balanced Scorecards Case Study in Indian Corporation

This is balanced scorecard case study among indian companies. Exploring Balanced Scorecards implementation among Indian Companies, research presenting major findings are as follows:
  • The Balanced Scorecard adoption rate is 45.28 per cent in corporate India which compares favourably with 43.90 per cent in the US.
  • The financial perspective has been found to be the most important perspective
  • The expense centre budgets, brand revenue/market share monitoring, profit centre, and transfer pricing mechanism are the other performance management tools used by the Indian companies.
  • Corporate India monitors the indicators as per ISO 14000 norms in the environmental and social perspectives of the performance scorecard.
  • The difficulty in assigning ‘weightage’ to the different perspectives and in ‘establishing cause and effect relationship among these perspectives’ has been found to be the most critical issue in the implementation of the Balanced Scorecard in corporate India.
  • Most companies claimed that the implementation of the Balanced Scorecard has led to the identification of cost reduction opportunities in their organizations which, in turn, has resulted in improvement in the bottom line

To download the paper above, click here.


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