The document discusses strategy maps and strategic perspectives. It explains that a strategy map consists of four perspectives: financial, customers, internal processes, and learning and growth. The financial perspective focuses on profitability and sales growth. The customers perspective focuses on loyalty and customer satisfaction. The internal processes perspective focuses on quality of service, and the learning and growth perspective focuses on incentive schemes and employee satisfaction. The document provides examples of objectives for each strategic perspective.

1. Index
1.1 Index
1.2 Index
1.3 Index ………….
1.3.1 Index ………….
1.3.2 Index ………….
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1.4.1 Index ………….
1.4.2 Index ………….
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1.6 Index ………….
1.7 Index ………….
Strategic controlling

2. STRATEGY MAP
• Strategy maps help you ensure your strategy will be more
successful, because they help you capture, communicate
and manage your strategy better. Strategy maps capture
your management team’s thinking in a rich manner so it is
easy to communicate.
• Strategic map consists four perspectives: financial,
customers, internal process and learning & growth
Strategic controlling

3. STRATEGY MAP
• The financial expresses the shareholders’ expectations,
the measurement of the financial results. Its objectives is
profitability and sales growth
• The customers reflects the company’s position in the
market place. Its objectives is loyalty and customers
satisfaction.
• Internal processes is based on the internal processes that
are critical to achieve the results sought. Its objectives is
quality of service
• Learning and Growth is development of people working
for the organization. Its objectives is incentive schemes and
employees satisfaction.
Strategic controlling

4. STRATEGY MAP
Strategic controlling
Strategy
Perspectives
Foster innovation Intensify the customers
management
Maximize operational
efficiency
Financial
Customers
Internal
Processes
Learning &
Growth Improve the
technological
infrastructure
Create a
network for
know-how
sharing
Improve the
R&D
process
Reduce time
to marketImprove the
patent
process
Offer the latest
technology at a
premium price
Create an image
as a leading
innovation
In each market
become at least
No.2
Improve the
technological
infrastructure
Create a
network for
know-how
sharing

5. STRATEGY MAP
Strategic controlling
Strategy
Perspectives
Foster innovation Intensify the customers
management
Maximize operational
efficiency
Financial
Customers
Internal
Processes
Learning &
Growth

6. STRATEGY MAP
Strategic controlling
Strategy
Perspectives
Foster innovation Intensify the customers
management
Maximize operational
efficiency
Financial
Customers
Internal
Processes
Learning &
Growth

7. STRATEGY MAP
Strategic controlling
Strategy
Perspectives
Foster innovation Intensify the customers
management
Maximize operational
efficiency
Financial
Customers
Internal
Processes
Learning &
Growth

8. STRATEGY MAP
Strategic controlling
Strategy
Perspectives
Foster innovation Intensify the customers
management
Maximize operational
efficiency
Financial
Customers
Internal
Processes
Learning &
Growth