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In globally managed companies International Human Resource Management is more and more understood as coordination instrument, which uses finance oriented instruments as the International Remuneration Management System with stock option programs and the Berlin Human Capital Evaluation Model for the assessment of performance and remuneration of branch managers and leading positions.
The "Harvard Balanced Scorecard model" by Kaplan and Norton wishes to make strategies communicable and more manageable for companies across all management levels within the company. To this effect, the balanced scorecard is a qualitative controlling or performance management instrument.
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