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Balanced Scorecard

Balance scorecard is the system in which a company check the overall performance of company by checking accounting data with other performance indicators. For example, I print 10 years income statement and I check it with customer's trends and other business process performance. This is a simple balanced scorecard.

Main aim of balanced scorecard is to improve the performance of company. First of all balanced scorecard was used by Art Schniderman. In balance scorecard, there are five major parts of business whose performance is checked.


Key Performance Indicators in Balanced Scorecard


1. Financial 

With the help of financial statement, we check the performance of business income. We will check  relevance, timeliness, specificity and action-ability of our revenues and expenses.

2. Process

Time to time, we change our business process, we need to check its performance through making balanced scorecard.

3. Employees

Employees performance can be checked through performance evaluation or appraisal report.

4. Customer Value 

We also make customer value report through survey  basis. For this, we can fix our target. For example, we can fix $ 1,00,000 sale customer in one list and we will give more support to them. Time to time, we compare actual sale and fix target. So, more or less customer can add in this list.

5. Innovation

Time to time, we use beta base invitational techniques in business, so, we need to check their performance also.

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Accounting Education: Balanced Scorecard
Balanced Scorecard
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Accounting Education
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