Download or read book Controlling and Berlin Balanced Scorecard Approach written by Wilhelm Schmeisser and published by Walter de Gruyter. This book was released on 2012-09-17 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: The “Harvard Balanced Scorecard model” by Kaplan and Norton wishes to make strategies communicable and more manageable for companies across all management levels within the company. To this effect, the balanced scorecard is a qualitative controlling or performance management instrument.