Page 163 - APM Integrated Workbook STUDENT S18-J19
P. 163
Non-financial performance indicators
The balanced scorecard
2.1 What is the balanced scorecard?
The balanced scorecard allows managers to look at the business from four important
perspectives:
Customer
perspective
Internal
Financial Vision and business
perspective strategy
perspective
Learning and
growth
Within each perspective a business should:
identify its goals (CSFs)
establish appropriate measures (KPIs).
These should be aligned with the vision and overall strategy.
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