Accounting › Section Y · Balanced scorecard and performance measures › Topic Y.3
The balanced scorecard
Financial results tell managers how the business did; they say little about how it will do. The balanced scorecard sets financial measures beside three other views of performance and links them all to strategy.
In this topic
- Beyond the financial numbers
- Where the idea came from
- The financial perspective
- The customer perspective
- The internal business process perspective
- The learning and growth perspective
- Cause and effect: leading and lagging
- Worked example: Brambleton's scorecard
- Worked example: reading the warning signs
- Cascading and using the scorecard
- Common mistakes to avoid
- Key takeaways
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