BSC/ABC EFFICIENCY AND PERFORMANCE STRATEGY

Abstract

Currently a rapid boom has been experienced in telecom sectors. In such a milieu, the pursuit of enhancing service quality has become imperative among the service providers. The balanced scorecard should be viewed as a dynamic system that evolves as the company’s strategy evolves. The four perspectives of the scorecard permit a balance between shortterm and long-term objectives, between outcomes desired and performance drivers of those outcomes, and between hard objectives measures and soften more objective measures. This balance set of measures that reveal the trade-offs that managers have already madе among performance measures and encourage them to achieve their goals in the future without making trade-offs among key success factors.
Key words: BSC, ABC, telecommunication, processes, management
JEL classification: L80, L840, M10, M190