The Balanced Score Card is a management tool that consists of measuring the performance of a company. It is currently widely used in business management, mainly as a complement to strategic planning.
The Balanced ScoreCard has the ability to gather important elements that make it easy to follow a company's strategy.
It also leads to the creation of a performance network that reaches the entire organization, becoming a tool to communicate and promote the general commitment to the strategy adopted.
Its main objective is to align the company's strategy with its activities, enhancing the articulation of the desired results, in order to reach them in the long term.
Es fundamental para el desempeño de los objetivos y debe ser hecha por todos los gestores, a través de un conjunto de indicadores inherentes a cada departamento.
Managers must identify and set goals for their employees, define processes, plan financial performance and dictate the optimal pace for the company.
This point evaluates the performance of the goals and strategy adopted by the company. It allows to optimize the knowledge of the employees and to improve the monitoring and the organizational control.
It allows communicating the strategy, connecting the objectives to each department, thus ensuring that everyone understands the company's long-term strategies.
This perspective is linked to the vision of the company and the business as a whole. The objective is to monitor the way in which the company delivers value to the customer, defining satisfaction indicators and working on the results related to it.
In this perspective, companies identify the critical processes for achieving the objectives. These processes should create conditions for the organization to deliver value propositions to the client, and to be able to attract and retain it in its business segments.
This perspective is related to the development of objectives and measures to guide learning and organizational growth. It is here that the company must identify which structure should be adopted, in order to be able to develop in the long term.
In this perspective, financial measures (revenue and productivity) are fundamental and help demonstrate the economic consequences of actions already taken. It is possible to see if the implementation and execution of the Balanced ScoreCard is contributing to the improvement of the result.
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