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The Balanced Scorecard: Strategy and Measurement

The explainer introduces the Balanced Scorecard (BSC), a strategic framework designed to overcome the limitation of relying solely on historical financial metrics, which are described as "lagging indicators." The BSC, developed by Kaplan and Norton, translates an organization's vision into concrete actions and measures by examining performance through four essential perspectives: Financial, Customer, Internal Processes, and Learning and Growth. Crucially, these perspectives are linked together in a cause-and-effect chain (visualized in a strategy map) to show how investments in areas such as employee skills directly lead to better processes, happier customers, and ultimately, superior financial results. By adopting this balanced, forward-looking view, the system serves as a powerful tool for aligning daily operations with long-term goals and actively designing future success rather than merely reporting on the past.