Corporate Programming and Control: the Business Network Scorecard for Company Network

Purpose. The objective is to propose an analysis of the subject of programming and control in corporate management, with special reference to the organizational network model, introducing a useful instrument to measure and summarise the performance achieved from aggregation in its uniqueness as well as to undertake strategic decisions, with a view to establishing the competitive advantage and the creation of value on the long term. Specifically, according to the logic of the Balanced Scorecard, the objective is to propose the use of a modern management control system for company networks, the Business Network Scorecard, aimed at pointing out performance of an economic-financial nature and of an intangible nature referred to the network in its entirety and to intersection of the activities carried out jointly by the companies participating in the aggregation. Methodology. The research methodology used is of a quality related type. The research topic is developed according to the study of national and international literature. Findings. The contribution proposes theoretical proof to support the new management control instrument for company networks: the Business Network Scorecard. Originality/value. The approach adopted for the development of the network management control instrument (Business Network Scorecard) refers to the principles of the Balanced Scorecard of Norton and Kaplan, including, apart from the traditional corporate perspectives (economic-financial, customers, internal processes, learning and growth), another strategic profile of analysis: the value creation. In this sense, the reporting system of network performance aims at highlighting the joint results of an economicfinancial nature as well as those of an intangible nature. Through a logic of interception of large aggregates, the results achieved by the network are proposed through the matrix of network objectives (MNO), the multidimensional network model (MNM), including perspective indicators, 4 indicators of synergy and the comparison report of joint and individual performance of companies.