Balanced Scorecard: Common Measures
Balanced scorecard (BSC) is a management practice that aligns measures from an organization's strategic goals to specific process measures. BSC complements financial data (that measures past performance) with measures of future performance like customer satisfaction and human and intellectual capital development.
Balanced scorecards typically examine metrics from four perspectives or sectors of the organization: financial, customer, internal processes (sometimes referred to as processes or operations) and learning and growth (sometimes referred to as people).
This article provides the measures that are often used to examine each of these perspectives.