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john4525 · Wysłany: Czw 0:10, 24 Mar 2011 Temat postu: customer perspective

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uent feedback and adjustment of business strategy.Balanced scorecards are basically divided into four sections or perspectives namely, financial perspective [link widoczny dla zalogowanych], customer perspective, internal business processes perspective and learning and growth perspective. Under this approach, five to six metrics should be identified for every perspective. The financial perspective focuses on how a business strategy and its execution and implementation contributed to organizational improvement. There are three stages identified by both Kaplan and Norton which fall under this perspective. These are the stages of rapid growth, sustain and harvest. During the growth stage, financial measures could be focused on organizational development and growth as measured through sales volume, new customer acquisition or revenue growth. Metrics during the sustain stage, on the other hand, should measure the effectiveness of operation and cost management by determining return on investment or return on capital. Lastly, cash flow analysis [link widoczny dla zalogowanych], payback periods and volume of revenue should be the financial metrics considered during the harvest stage. Aside from the financial perspective, the other perspectives are given importance in the balanced scorecard approach. Customer perspective, for one [link widoczny dla zalogowanych], measur