The document outlines the key perspectives and metrics used in a Balanced Scorecard approach for measuring organizational performance. It discusses the financial, customer, learning & growth, and business process perspectives. Each perspective includes objectives to achieve, measures to track progress, targets for the measures, and initiatives to meet the objectives. The financial perspective focuses on profitability and cash flow. The customer perspective centers on customer retention, acquisition and satisfaction. Learning & growth covers employee development and innovation. Business process examines operational efficiency and quality.

1. Balanced Scorecard

2. Balanced Scorecard Financial Perspective: Return on capital employed Operating margins Economic value added Cash flow Sales growth

3. Balanced Scorecard Customer perspective: Market share Brand awareness and image Customer satisfaction Customer retention Customer acquisition Key-account rankings

4. Balanced Scorecard Learning & growth perspective: Employee satisfaction Employee retention Development of skills Knowledge management development % revenue from new products/services Number of employee suggestions

5. Balanced Scorecard Business process perspective: Manufacturing costs Manufacturing cycle time Inventory management Quality/reworking indices Technological capabilities

6. Balanced Scorecard Each perspective includes: Objectives Major objectives to be achieved Measures What will measure progress towards each objective Targets Specific target values for the measures Initiatives Action programmes to be initiated to meet objectives

7. Balanced Scorecard