Page 9 - FINANCE PART 2 - 7. Analysis And Interpretation Of Financial And Non-financial Information

Analysis And Interpretation Of Financial And Non-financial Information

Financial analysis and interpretation

• The Balanced Scorecard is a framework that

addresses both financial and non-financial areas.

• Originally developed by authors Kaplan and Norton, this

performance measurement framework focuses on four

key business areas:

• financial,

• internal business processes,

• customer, and

• learning and growth

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