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THE 4 PERSPECTIVES OF
BALANCED SCORECARD
A Selection of Key Performance Indicators
by Paulino Silva
FINANCIAL PERSPECTIVE
❖ Economic Value Added - EVA (€);
❖ Market Value Added - MVA (€);
❖ Operational Profit (€);
❖ Return ...
CUSTOMER PERSPECTIVE
❖ Market Share (%);
❖ Customer Satisfaction Index (Index);
❖ Customer Delivery Time (Time);
❖ Number ...
INTERNAL PERSPECTIVE
❖ Deadline Accomplishments (%);
❖ Average Time for Development of New Products (Time);
❖ Defective Pr...
LEARNING AND GROWTH PERSPECTIVE
Investment in Training
Investment in I & R
Satisfaction Index
Number of New Products
❖ Wor...
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A Selection of Key Performance Indicators from the 4 Perspectives of Balanced Scorecard

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This presentation shows some Key Performance Indicators (KPI) in each Balanced Scorecard perspective. According to the industry, you may have different ones.

Published in: Leadership & Management
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A Selection of Key Performance Indicators from the 4 Perspectives of Balanced Scorecard

  1. 1. THE 4 PERSPECTIVES OF BALANCED SCORECARD A Selection of Key Performance Indicators by Paulino Silva
  2. 2. FINANCIAL PERSPECTIVE ❖ Economic Value Added - EVA (€); ❖ Market Value Added - MVA (€); ❖ Operational Profit (€); ❖ Return on Equity - ROE (%); ❖ Return on Sales - ROS (%); ❖ Financial Autonomy Ratio (%), ❖ Solvency Ratio (%), ❖ Liquidity Ratio (%).
  3. 3. CUSTOMER PERSPECTIVE ❖ Market Share (%); ❖ Customer Satisfaction Index (Index); ❖ Customer Delivery Time (Time); ❖ Number of Customer Claims (Number); ❖ Number of New Customers (Number);
  4. 4. INTERNAL PERSPECTIVE ❖ Deadline Accomplishments (%); ❖ Average Time for Development of New Products (Time); ❖ Defective Production (%); ❖ Loss Ratio (Index); ❖ Production Units (Unit); ❖ Labor Time (Time).
  5. 5. LEARNING AND GROWTH PERSPECTIVE Investment in Training Investment in I & R Satisfaction Index Number of New Products ❖ Workers’ Satisfaction Index (Index); ❖ Absenteeism Rate (%); ❖ Workers’ Education (Index); ❖ Workers' Retention Rate (%); ❖ R & D Investment (€); ❖ New Technologies Investment (€).

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