Strategy Map Cascading Method for Performance Management Implementation

Abstract

Thomas Honggo Secokusumo Accounting Master Program Economics and Business Faculty University of Indonesia email: secokusumo@yahoo.com Abstract—The balanced scorecard is commonly used to manage and measure company performance. When implemented, a set of strategies are built to take competitive advantage of competitors and to meet long-term goals. A strategy map lays out the steps needed for a company to execute and manage its strategy. It is important for a company to cascade strategies to all levels of the organization to ensure that everyone understands their roles and responsibilities. The purpose of this research is to evaluate the cascading process of a company’s strategy map process via a case study and to compare it to common Kaplan– Norton methods.