Balanced Scorecard (EN)

Definition

The Balanced Scorecard is a strategic management system that divides corporate objectives into four perspectives: Finance, Customers, Internal Processes, and Learning & Growth. It enables a holistic view of corporate performance by linking financial and non-financial key indicators. Through the systematic mapping of strategic objectives into measurable indicators, it supports the management and development of the company.

Components

flowchart TD     A[Vision & Strategy] --> B[Balanced Scorecard]     B --> C[Finance]     B --> D[Customers]     B --> E[Internal Processes]     B --> F[Learning & Growth]     C --> G[Revenue Growth]     C --> H[Profitability]     D --> I[Customer Satisfaction]     D --> J[Market Share]     E --> K[Process Optimization]     E --> L[Product Innovation]     F --> M[Employee Qualification]     F --> N[Technology Leadership] 

In Context

• Typically used together with Key Performance Indicators (KPIs) and target agreements
• Related to: Performance Management, strategic planning, indicator systems
• Example use: Implementation of corporate strategies into measurable operational objectives