H & H Associates | Our Balanced Business Scorecard

Balanced Scorecard

A Balanced Scorecard approach that generally has four perspectives:

Financial
Internal business processes
Learning & Growth (human focus, or learning and development)
Customer

Each of the four perspectives is inter-dependent – improvement in just one area is not necessarily a recipe for success in the other areas.

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Balanced scorecard – factors example

Department	Areas
Finance	Return On Investment Cash Flow Return on Capital Employed Financial Results (Quarterly/Yearly)
Internal Business Processes	Number of activities per function Duplicate activities across functions Process alignment (is the right process in the right department?) Process bottlenecks Process automation
Learning & Growth	Is there the correct level of expertise for the job? Employee turnover Job satisfaction Training/Learning opportunities
Customer	Delivery performance to customer Quality performance for customer Customer satisfaction rate Customer percentage of market Customer retention rate

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