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comparison building block model and kaplan and norton model

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › comparison building block model and kaplan and norton model

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.
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  • November 1, 2018 at 9:14 am #483485
    kennigara
    Participant
    • Topics: 193
    • Replies: 250
    • ☆☆☆

    Hi My dear tutor, I have a question.
    what do you think about my approach to the situation?do you think I approached the theory as possible as logical?

    Could we refer “resource utilization” under building block model to “internal business process” under balance scorecard approach?likewise can we refer “flexibility” under building block model to “learning and growth” under balance scorecard approach?

    I see components under “resource utilization” overlap elements under “internal business process” and similarly attributes under flexibility under “learning and growth”

    For example

    Internal business process usually includes innovation process, operation process and post sale process which carries the aspect of resource utilization in itself.

    Learning and growth includes investing in system,organisational procedure and people to identify capabilities in order to enhance competitive advantage. Flexibility may mean low staff turnover which increases employee satisfaction.It means investing in people such as say for provide training to staff to enhance their skills impacting other areas of business such as developing new products or sth else.

    From my point of view, I made the relevance of building four model to balance scorecard approach.

    Learning and growth=flexibility

    resource utilization and innovation=internal business process

    competitiveness and service quality=customer perspective

    financial performance=financial perspective

    November 1, 2018 at 3:14 pm #483513
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54696
    • ☆☆☆☆☆

    You will not be asked in the exam to compare the two in this way.

    Fitzgerald & Moons’ building block are more for service businesses, whereas Kaplan and Norton is more for manufacturing businesses.

    My lectures cover more than enough for the exam on both models.

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