摘要: The traditional cost accounting‐based business performance measures used today fail to provide adequate support allow the use of modern management techniques and development optimum functional strategies. Although these have a certain value they must be supported by alternative non‐financial which promote organizational integration ensuring that all strategic operational activities are streamlined towards common objectives. Describes, with case studies, methodology leads an integrated set on measurable strategies may developed. described has been proven through number industrial consultancy assignments results in considerable benefits.