Implementing corporate strategy

摘要: Defining a clear strategy can be difficult process for large company. Translating this into action even more difficult. This paper presents and compares two related tools that help companies articulate cascade their strategy: the Tableau de Bord, concept popularized in France, Balanced Scorecard. We discuss why, although notion of Bord appeared long before Scorecard, Scorecard still represents welcome addition to both theory practice. The also illustrates how such as cascaded down organization support development implementation strategy, identifies some difficulties may encounter, discusses role top management controllers definition use tools.1