BALANCED SCORECARD

PABLO SALAZAR

Harvard Business School 1992

David Norton

Robert Kaplan

What is Balance Score Card?

Methodological tool

Balance Score Card

Why are companies Adopting BSC?

Change.
Growth.

Ensure.

Financial Perspective

Customer
Perspective

Vision & Strategy

Learning & Growth

Perspective

Internal Process
Perspective

Learning & Growth Perspective

Job satisfaction

Learning
& Growth perspective

Training &
learning
opportunities

Internal process perspective

Bottlenecks
Process

Automation
Process

Internal process
perspective

Alignment
Process

Customers Perspective
Cost

Service

Number One in
delivering Value to
Customers.

Quality

Time

Financial perspective
Cash flow

Return on
investment

Financial perspective

Return on
capital
employed

Financial results

Advantages of the methodology

BSC
Aligning employees to the vision of the company.
Orientation towards value creation.
Improved capacity for analysis and decision making.

EXAMPLE