Abstract: From the balanced scorecard (BSC) framework, which encourages the use of both financial and non-financial measures of performance, allowing the firm to pinpoint its strategic objectives via balancing four perspectives – financial, customers, internal business processes, and learning and growth – to measure firm performance (Kaplan and Norton, 1992; Kaplan and Norton, 1996b), the paper sought to explore how balanced business scorecards were designed and to what extent of success they were implemented at Rang Dong Plastic Joint-Stock Company (RDP) in terms of its organizational structure and company philosophy.

Keywords: balanced scorecard; performance measurement.

Author: Luu Trong Tuan is currently a Business Administration (BA) teacher at National University of Ho Chi Minh City and a lecturer at the Vietnam Marketing and Management Institute (VMI). He also leads the Research Division at VMI. He received his master degree from Victoria University, Australia in 2004. His recent publications such as Performance Measurement: A Literature Survey, Economic Development Review, Vol. 162 (Feb 2008), pp. 21-27; and Customer Segmentation in Banks, Banking Technology Review, Vol. 33 (Dec 2008), pp. 38-42 show his profound interest in performance measurement and marketing areas.

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