The balanced scorecard is a management reporting tool that allows its users to better balance the follow-up between financial and non-financial performance, in correlation with the vision and the corporate strategy (which is why the word "balanced" is a part of its name). For example, when a manager comes back from vacation, he or she should initially seek the main balanced scorecard metrics. Such a tailor-made report is comprised of a series of the most important indicators (Key Performance Indicators or KPI's) for the [1.27] in "four" fields: finance, learning & growth, clients and business processes. Beyond the indicators, the balanced scorecard represents a systematic tool that should be continuously adjusted by its users (also called the "dashboard" or "deck"). Academic reference : Balanced Scorecard (Robert Kaplan and David Norton, 1992).
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