Balanced Scorecard and Target Costing

Answer
Jorge Hernandez, Strategy Consultant, Mexico, Member
By using proper KPI´s associated to effective cost reduction, from operational to financial formulas, it is very important to have realistic targets.

BSC and Cost Management
Baran samandi, Manager, Iran, Member
Some cost features are influenced indirectly by unexpected factors in learning & growth and internal process perspective activities, through a few cause and effect relationships which in other cost managment systems have not yet been recognized.