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Balanced Scorecard or Prospective Dashboard

19 May 2022   By   Share

Principle of Balanced Scorecard

Prospective Dashboard

Balanced Scorecard approach proposes to develop a strategy maintaining a balance depending on 4 perspectives: Financial, Customer, Internal Processes, Organizational Learning.

The 4 perspectives of BSC

  • Financial Perspective
    What is the value created for shareholders?
  • Customer Perspective
    What is the value created for customers?
  • Internal Process Perspective
    What is the performance of key processes for success?
  • Organizational Learning
    What is our capacity to grow?

Strategy Maps

The Strategy Maps are the system's main point. They are the expression of the strategic assumptions and define the cause and effect relationship between the measures of the selected results and the performance determinants.
Every measure selected for a Balanced Scorecard should be part of a chain of cause-and-effect relationships that represent the strategy. Robert Kaplan, David Norton "The Balanced Scorecard"
Balanced Scorecard & Strategy Maps

The establishment of Strategy Maps requires a more substantive work. The quality control system depends directly on the relevance and credibility of the Strategy Map.

Additional resources


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