The balanced scorecard requires measures to 'cascade down' an organisation,this means:
A) Managers should start with the lag indicators,and work downward to identify lead indicators.
B) Managers should start with the lead indicators,and work downward to identify lag indicators.
C) Managers should produce reports that are highly aggregated,and then allow users to 'drill down' each measure to find more specific details.This avoids information overload.
D) Managers should ensure that objectives,performance measures and targets of organisational units and individual managers are reflective of the objectives,performance measures and targets at the higher organisational levels.

Question

Quizplus · Accepted Answer

The balanced scorecard requires measures to be cascaded down an organization, which means managers should ensure that objectives, performance measures and targets of individual managers and organizational units are reflective of the objectives, performance measures, and targets at higher organizational levels. This helps to align individual efforts with the overall strategy of the organization. Starting with lead or lag indicators (options A and B) is not a requirement of cascading measures in the balanced scorecard, while producing highly aggregated reports and allowing users to drill down (option C) can be a useful technique, but is not the primary way in which cascading occurs.

The Balanced Scorecard Requires Measures to 'Cascade Down' an Organisation,this