1. Measuring Business Strategy Through Balance Scorecard

2. Organization Using balance scorecard 2 tasks Building Scorecard Using Scorecard Organization Organization Organization

3. Building Scorecard Financial Customer Internal Learning Return on Investment, Economic value Added Satisfaction, Retention, Market and Account Share Quality, Response time, Cost New Product Employee Satisfaction & Information System Perspectives Generic Measures

4. Financial Perspective

5. Linking Financial Objectives to Business Unit Strategy 3 Stages Growth Sustain Harvest

8. Harvest Stage Maturity phase Enough to maintain equipments No expansion New invest with Short Pay Back Maximize Cash flow Reduction in WC Requirements

11. Strategic Theme Sales Growth rate by Segment, Percentage Revenue from new Products, services… Revenue/Employee Investment(% Of Sales) R & D (% of Sales) Share of Targeted Customers Cross Selling % Revenue from new Application Customer & Product line Profitability Customer & Product line Profitability % Unprofitable Customers Cost versus Competitors Cost rates Indirect Expenses ( % of Sales) WC Ratios (Cash to Cash Cycle) ROCE Assets Utilization Rates Unit Costs (Per unit of output Per transaction) Payback Throughput Revenue Growth And Mix Cost Reduction Productivity Improvement Asset Utilization Business Unit Strategy Growth Sustain Harvest

24. Questions