Significance of Learning Process in BSC Introducing Process in Japanese Small and Medium Enterprises
There are many small and medium enterprises(SMEs) in Japan and they support Japanese economy. Though many researchers about balanced scorecard(BSC) focus on large companies' case not on SMEs. We have introduced BSC into Japanese SMEs for six years. Referring to several cases, we would like to clarify the difficulties encountered in the BSC introduction process and propose a way to overcome these difficulties.