This text demonstrates how to design and implement a simple and practical measurement system aimed at improving the performance of an organization. It is based on the concept of the "Balanced Scorecard" which encourages a focus on the key factors appropriate to a specific business, rather than just on financial results.
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Mike Bourne is a member of the Centre for Business Performance at Cranfield School of Management where his work involves helping companies change and improve through implementing performance measurement systems. Pippa Bourne manages the East if England Region for the Institute of Chartered
Accountants in England and Wales. She has 15 years' experience if running profitable education and training organisations.
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