Bob Kaplan has written on both the Balanced Scorecard and Activity-Based Costing. Has he written anything on how to integrate the two methodologies? Seems like a natural fit to me, but I can't find any good how-to manuals on integration.

asked Apr 05 '10 at 18:48

John%20Jones's gravatar image

John Jones

BSC gives you a strategy map and based on that you can plan your resources and an ABM model can be designed to calcualte the projected profitability. After you have accepted the model then you can compare the pallned v/s actual performance in the ABM model. ABM model can also provide the actual values of few metrics in the profitability area.

answered Apr 07 '10 at 02:11

Rajen%20Patil's gravatar image

Rajen Patil

The way that I always think about BSC and ABC integration is that the Balanced Scorecard allows you to focus your investment in ABC. This way, you can start out with analyzing the key strategic processes, and not waste time (relatively speaking) on less critical processes. I'm sure there's a better answer out there, though. I just haven't found it yet.

answered Apr 05 '10 at 19:40

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Dylan ♦♦

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