Aligning Support Functions / Harvard Business Review, 15 January 2006
http://digbig.com/4sage
Robert S. Kaplan, David P. Norton
"Historically, support units have been regarded as "discretionary expense centers." But it's a mistake to view them this way. When aligned to the strategy of the enterprise and the business units they support-through strategy maps and Balanced Scorecards-support units can become value-creating organizations. But alignment isn't a one-time event; sustaining it calls for establishing processes, relationships, and tools with which the support unit can carry out its partnership with corporate and the business units." [Sub required]