Balanced Scorecard Evaluation
The balanced scorecard has been adopted in the public and nonprofit sector, with leaders using it to define what their organizations are all about and explicitly communicate vision and strategy. The traditional balanced scorecard views an organization from four perspectives. The organization then develops objectives that satisfy each perspective and collects data for each one. These perspectives are as follows:
The financial perspective: An expert on improving, managing, and measuring enterprise performance
The internal business process perspective: Also referred to as operational priorities, this perspective shows “how well a business is running, and whether products and services that conform to customer requirements”.
The customer perspective: It is important to deliver to your customers. From this perspective, an organization would consider objectives such as increasing satisfaction with products and services delivered or improving public perceptions of the organization.
The learning & growth perspective: Includes employee learning and corporate cultural attitudes and leadership. Objectives from this perspective would attempt to maximize both individual and corporate improvement.
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