Strategic planning and performance evaluation on global com

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We found that balanced scorecard is appropriate tool for strategic planning and implementing on the global companies. At first, we searched the tool that can manage both of decentralization and centralization that are necessary for getting competitive advantage. We don't have conclusion what function must be decentralized or centralized. We hypothesized that balanced scorecard is very useful to plan and evaluate performance of implementing global strategy. To test this hypothesis, we carried out a lot of field studies of not only Japanese global companies but also foreign companies in Japan. As a result, we found that subsidiary of foreign companies in Japan manage by balanced scorecard and it makes them success. In Japan, although the number of companies that are introducing balanced scorecard has been increasing, they introduce only conceptual framework and there is a few companies to build up sophisticated BSC system.We are certain that BSC is excellent tool for implementing strategy for global companies. So, we should research continuously BSC as strategic management system using strategy map.