biz-bsc
Balanced Scorecard (BSC)
Overview
The Balanced Scorecard translates strategy into objectives and measures across four perspectives, creating a cause-and-effect chain: Learning & Growth → Internal Processes → Customer → Financial. It answers "are we executing our strategy?" not just "are we profitable?"
When to Use
Trigger conditions:
- User needs to define strategic KPIs beyond financial metrics
- User wants to connect operational activities to strategic goals
- User building a strategy map or performance dashboard
- User says "our KPIs don't reflect our strategy" or "how do we measure execution"
When NOT to use:
- For one-time strategic analysis → use SWOT or Porter's
- For project-level OKRs → use OKR framework
- When only financial performance matters (rare)
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