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Ibáñez, Raúl A.; Rosanas Martí, Josep Maria
"If you can't measure it, you can't manage it." Many companies have turned this axiom into a dogma and forsaken the principles that should underlie good management planning and control systems. Using a company case study, the authors propose a four-stage process for "selecting," "designing," "measuring, implementing and deploying" and "using" a system of indicators.