The document discusses the Balanced Scorecard model, which is a performance measurement system developed at Harvard Business School. It provides a holistic view of an organization's performance across four perspectives: financial, customer, internal business processes, and learning and growth. Within each perspective, leading and lagging performance indicators are identified that have a cause-and-effect relationship. The Balanced Scorecard model helps organizations communicate their strategy and track progress towards strategic goals. It is a tool that can be used to plan, measure, and control performance according to a predefined strategy.