The 'Harvard Balanced Scorecard model' by Kaplan und 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. Only the Berliner Balanced Scorecard Approach takes the quantitative step towards a
definitive formula for the Balanced Scorecard. Every perspective is given its own formula in
the form of a shareholder value approach e.g. a potential or employee perspective with the aid
of the Berliner Human Resources Evaluation Model. All perspectives are linked in mathematical
business context and the Berlin Balanced Scorecard Approach can be made dynamic by means of the
company assessment. This makes international company management possible at all management
levels and for example personnel management instruments can be derived such as a remuneration
management system a human resources model but also evaluations of strategies controlling
calculations and approaches to innovation evaluation. The book is aimed at practitioners in
controlling financial controlling Human Resources and at students at universities and
colleges.ling or performance management instrument. Only the Berliner Balanced Scorecard
Approach takes the quantitative step towards a definitive formula for the Balanced Scorecard.
Every perspective is given its own formula in the form of a shareholder value approach e.g. a
potential or employee perspective with the aid of the Berliner Human Resources Evaluation
Model. All perspectives are linked in mathematical business context and the Berlin Balanced
Scorecard Approach can be made dynamic by means of the company assessment. This makes
international company management possible at all management levels and for example personnel
management instruments can be derived such as a remuneration management system a human
resources model but also
