3. New approaches to strategic control

3.1 Balanced scorecards and strategic alignment

The decentralization and dynamism of organizations have made it necessary to build integrated or "balanced scorecards", presented in the form of coherent systems of objectives and indicators for projects and operations geared towards the creation of shareholder value. The approach integrates :

• accounting and non-accounting ;

• internal and external benchmarks ;

• performance by business line and hierarchical level.

  + allocated corporate owners equity

  + share of allocated long and medium-term resources

  – tangible assets...