Balanced Scorecard

The balanced scorecard is a management system that aims to translate an organization's strategic goals into a set of organizational performance objectives that are then measured, monitored, and changed as needed to ensure that an organization's strategic goals are met. A key premise of the balanced scorecard approach is that the financial accounting metrics that companies have traditionally used to monitor their strategic goals are insufficient to keep them on track. Financial results shed light on what has happened in the past, not on where the business is or should be heading. The balanced scorecard system aims to provide a more comprehensive view to stakeholders by supplementing financial measures with additional metrics that gauge performance in areas such as customer satisfaction and product innovation.

Four Perspectives of the Balanced Scorecard

  • Financial perspective: which includes measures such as operating income, profitability and return on investment.
  •  Customer perspective: which looks at investment in customer service and retention.
  •  Internal business processes perspective: which looks at how internal business processes are linked to strategic goals.
  • Organizational capacity perspective: assesses employee satisfaction and retention, as well as information system.

The Importance of using Balanced Scorecard

The four-pronged balanced scorecard approach has two major advantages. For starters, the scorecard compiles disparate elements of a company's competitive agenda into a single report. Second, by aggregating all critical operational metrics, managers are forced to consider whether one improvement came at the expense of another. 

Examples of a Balanced Scorecard

Corporations can develop their own internal BSCs. Banks, for example, frequently contact customers and conduct surveys to determine how well they provide customer service. These surveys include questions about recent banking visits, such as wait times, interactions with bank employees, and overall satisfaction. They may also solicit suggestions for improvement from customers. This information can be used by bank managers to help retrain staff if there are service issues or to identify any issues customers have with products, procedures, and services.

Finally, although it may appear to be complicated at first, the Balanced Scorecard is not. It is simply a way of viewing your organization that is focused on your strategic goals. You can start your development journey in this field by checking our Balanced Scorecard training courses

 

 

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