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STRATEGY CONVERTING INTANGIBLE ASSETS INTO TANGIBLE OUTCOMES hobertS. kaplan David P. Norton MACGUART UNIVERSITY, BY © 200d Harvard Business Schoo! Publishing Corporation All rights reserved Printed inthe United States of America os 07 06 05 04 «$4321 ‘No par! of this publication may be reproduced, stored in or introduced into trieval system, or transmnited. in any form, or by any means (electronic, mechanical, photocupyi Faher. Requests for permission should be directed to permissions(ahbsp harvard ed reciting, or otherwise), without the prior permission of the pul ‘or mailed to Permissions, Harvard Business School Publishing, 60 Harvard Way, Boston, Massachusetts 02183 Library of Congress Cataloging-in-Publication Data Kaplan, Robe ‘Sirategy maps: coaverting intangible assets into tangible outcomes / Robert S. Kaplan aad David P Norton pom. Includes ind ISBN 1-50130-1342 (ak. paper) 1. Strategic phinning. 2 Intangible property —Management. 3. Human jal. 4. Management. 1, Norton, David R, 1941 TE Tite HD3028.K3543 2004 658.4012 2003024059 “The paper used in this publication mees the requirements of the Amanican National Standard for Perinanence af Paper for Publications and Documents in Liraries and Archives 229.48-1992, “This book is dedicated Uo the professionals, clients, and associates of the Balanced Scorecard Collabora the experics 1 who provided the wealth oF ‘on which this work is based, CONTENTS, Preface PART f: OVERVIEW | Introduction 2. Strategy Maps ART I ALUE-CREATING PROCESSES 3. Operations Management Processes 4. Customer Manag 5, Innovation Processes 6. Regulatory and Social Processes stent Processes. PART LIL: INTANGIBLE ASSETS. 7. Aligning Intangible Assets 10 Enterprise Strategy 8. Human Capital Readiness 9. Information Capital Readiness 0. Organization Capital Readiness PART Iy; BUILDING STRATEGIES AND STRATEGY MAPS LL, Customizing Your Strategy Map to Your Strategy 2. Planning the Campaign 9 65 105 133 163 199 249