Page 77 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
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Alternative measures of performance
The Balanced Scorecard
Financial
perspective
To succeed financially,
how should we appear
to our shareholders?
Customer Internal Business
perspective Process perspective
Vision To satisfy our
To achieve our vision, and shareholders and
how should we appear strategy customers, what
to customers? business processes
must we excel at?
Learning and growth
perspective
To achieve our vision,
how will we sustain our
ability to change and
improve?
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