The balanced scorecard suggests that we view an organisation from four perspectives. It develops metrics, collects data and analyses the data relative to each of these perspectives as illustrated in the diagram below.
Balanced Scorecard
The BSC was developed in the early 1990's by Drs. Robert Kaplan and David Norton. The balanced scorecard is a management system that enables organisations to clarify their vision and strategy and translate them into action. It provides feedback around both the internal business processes and external outcomes in order to continuously improve strategic performance and results.
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