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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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