challnenegeof

What Is a Balanced Scorecard (BSC)?

The term balanced scorecard (BSC) refers to a strategic
management performance metric used to identify and improve various internal
business functions and their resulting external outcomes. Used to measure and provide
feedback to organizations, balanced scorecards are common among companies in the
United States, the United Kingdom, Japan, and Europe. Data collection is crucial to
providing quantitative results as managers and executives gather and interpret the
information. Company personnel can use this information to make better decisions for
the future of their organizations.

KEY TAKEAWAYS

 A balanced scorecard is a performance metric used to identify, improve,

and control a business's various functions and resulting outcomes.
 The concept of BSCs was first introduced in 1992 by David Norton and
Robert Kaplan, who took previous metric performance measures and
adapted them to include nonfinancial information.
 BSCs were originally developed for for-profit companies but were later
adapted for use by nonprofits and government agencies.
 The balanced scorecard involves measuring four main aspects of a
business: Learning and growth, business processes, customers, and
finance.
 BSCs allow companies to pool information in a single report, to provide
information into service and quality in addition to financial performance,
and to help improve efficiencies.

Understanding Balanced Scorecards (BSCs)

Accounting academic Dr. Robert Kaplan and business executive and theorist Dr.
David Norton first introduced the balanced scorecard. The Harvard Business
Review first published it in the 1992 article "The Balanced Scorecard—
Measures That Drive Performance." Both Kaplan and Norton worked on a year-
long project involving 12 top-performing companies. Their study took previous
performance measures and adapted them to include nonfinancial information. 1

 
Companies can easily identify factors hindering business performance and
outline strategic changes tracked by future scorecards.
BSCs were originally meant for for-profit companies but were later adapted
for nonprofit organizations and government agencies.2  It is meant to measure
the intellectual capital of a company, such as training, skills, knowledge, and any
other proprietary information that gives it a competitive advantage in the market.
The balanced scorecard model reinforces good behavior in an organization by
isolating four separate areas that need to be analyzed. These four areas, also
called legs, involve:

 Learning and growth

 Business processes
 Customers
 Finance1

The BSC is used to gather important information, such as objectives,

measurements, initiatives, and goals, that result from these four primary
functions of a business. Companies can easily identify factors that hinder
business performance and outline strategic changes tracked by future
scorecards.1

The scorecard can provide information about the firm as a whole when viewing
company objectives. An organization may use the balanced scorecard model to
implement strategy mapping to see where value is added within an organization.
A company may also use a BSC to develop strategic initiatives and strategic
objectives.1  This can be done by assigning tasks and projects to different areas
of the company in order to boost financial and operational efficiencies, thus
improving the company's bottom line.

Characteristics of the Balanced Scorecard Model (BSC)

Information is collected and analyzed from four aspects of a business:

1. Learning and growth are analyzed through the investigation of training

and knowledge resources. This first leg handles how well information is
captured and how effectively employees use that information to convert it
to a competitive advantage within the industry.
2. Business processes are evaluated by investigating how well products
are manufactured. Operational management is analyzed to track any
gaps, delays, bottlenecks, shortages, or waste.
3. Customer perspectives are collected to gauge customer satisfaction with
the quality, price, and availability of products or services. Customers
provide feedback about their satisfaction with current products.
 4. Financial data, such as sales, expenditures, and income are used to
understand financial performance. These financial metrics may include
dollar amounts, financial ratios, budget variances, or income targets. 1

These four legs encompass the vision and strategy of an organization and
require active management to analyze the data collected.

The balanced scorecard analyzes is often referred to as a management tool

rather than a measurement tool because of its application by a company's key
personnel.

Benefits of a Balanced Scorecard (BSC)

There are many benefits to using a balanced scorecard. For instance, the BSC
allows businesses to pool together information and data into a single report
rather than having to deal with multiple tools. This allows management to save
time, money, and resources when they need to execute reviews to improve
procedures and operations.1

Scorecards provide management with valuable insight into their firm's service
and quality in addition to its financial track record. By measuring all of these
metrics, executives are able to train employees and other stakeholders and
provide them with guidance and support. This allows them to communicate their
goals and priorities in order to meet their future goals. 2

Another key benefit of BSCs is how it helps companies reduce their reliance on
inefficiencies in their processes. This is referred to as suboptimization. This
often results in reduced productivity or output, which can lead to higher costs,
lower revenue, and a breakdown in company brand names and their
reputations.1

Examples of a Balanced Scorecard (BSC)

Corporations can use their own, internal versions of BSCs, For example, banks
often contact customers and conduct surveys to gauge how well they do in
their customer service. These surveys include rating recent banking visits, with
questions ranging from wait times, interactions with bank staff, and overall
satisfaction. They may also ask customers to make suggestions for
improvement. Bank managers can use this information to help retrain staff if
there are problems with service or to identify any issues customers have with
products, procedures, and services.
In other cases, companies may use external firms to develop reports for them.
For instance, the J.D. Power survey is one of the most common examples of a
balanced scorecard.1  This firm provides data, insights, and advisory services to
help companies identify problems in their operations and make improvements
for the future. J.D. Power does this through surveys in various industries,
including the financial services and automotive industries. Results are compiled
and reported back to the hiring firm.3

Balanced Scorecard (BSC) FAQs/

What Is a Balanced Scorecard and How Does It Work?

A balanced scorecard is a strategic management performance metric that helps

companies identify and improve their internal operations to help their external
outcomes. It measures past performance data and provides organizations with
feedback on how to make better decisions in the future.

What Are the Four Perspectives of the Balanced Scorecard?

The four perspectives of a balanced scorecard are learning and growth,

business processes, customer perspectives, and financial data. These four
areas, which are also called legs, make up a company's vision and strategy. As
such they require a firm's key personnel, whether that's the executive and/or its
management team(s), to analyze the data collected in the scorecard.

How Do You Use a Balanced Scorecard?

Balanced scorecards allow companies to measure their intellectual capital along

with their financial data to break down successes and failures in their internal
processes. By compiling data from past performance in a single report,
management can identify inefficiencies, devise plans for improvement, and
communicate goals and priorities to their employees and other stakeholders.

What Are the Balanced Scorecard Benefits?

There are many benefits to using a scorecard. The most important advantages
include the ability to bring information into a single report, which can save time,
money, and resources. It also allows companies to track their performance in
service and quality in addition to tracking their financial data. Scorecards also
allow companies to recognize and reduce inefficiencies.

What Is a Balanced Scorecard Example?

Corporations may use internal methods to develop scorecards. For instance,
they may conduct customer service surveys to identify the successes and
failures of their products and services or they may hire external firms to do the
work for them. J.D. Power is an example of one such firm that is hired by
companies to conduct research on their behalf.

The Bottom Line

Companies have a number of options available to help identify and resolve
issues with their internal processes so they can improve their financial success.
Balanced scorecards allow companies to collect and study data from four key
areas, including learning and growth, business processes, customers, and
finance. By pooling together information in just one report. companies can save
time, money, and resources to better train staff, communicate with stakeholders,
and improve their financial position in the market.

Compete Risk Free with $100,000 in Virtual Cash

Put your trading skills to the test with our FREE Stock Simulator. Compete with
thousands of Investopedia traders and trade your way to the top! Submit trades
in a virtual environment before you start risking your own money. Practice trading
strategies so that when you're ready to enter the real market, you've had the
practice you need. Try our Stock Simulator today >>
ARTICLE SOURCES

Related Terms

Managerial Accounting Definition

Managerial accounting is the practice of analyzing and communicating financial
data to managers, who use the information to make business decisions.
 more
How SWOT (Strength, Weakness, Opportunity, and Threat) Analysis Works
SWOT (strengths, weaknesses, opportunities, and threats) analysis is a
framework used to evaluate a company's competitive position and to develop
strategic planning.
 more
How Human Resource Planning (HRP) Works
Human resource planning (HRP) is the continuous process of systematic
planning to achieve optimum use of an organization's human resources.
 more
Financial Statement Analysis
Financial statement analysis is the process of analyzing a company's financial
statements for decision-making purposes.
 more
Distinguishing Between Strategic and Tactical Financial Management
Strategic financial management is when a company uses all of its resources
intentionally, in ways that will achieve its goals and create profit.
 more
Accounting Definition
Accounting is the process of recording, summarizing, analyzing, and reporting
financial transactions of a business to oversight agencies, regulators, and the
IRS.
 more

Understanding Balanced Scorecards (BSCs)

Accounting academic Dr. Robert Kaplan and business executive and theorist Dr.
David Norton first introduced the balanced scorecard. The Harvard Business
Review first published it in the 1992 article "The Balanced Scorecard—
Measures That Drive Performance." Both Kaplan and Norton worked on a year-
long project involving 12 top-performing companies. Their study took previous
performance measures and adapted them to include nonfinancial information. 1

 
Companies can easily identify factors hindering business performance and
outline strategic changes tracked by future scorecards.

BSCs were originally meant for for-profit companies but were later adapted
for nonprofit organizations and government agencies.2  It is meant to measure
the intellectual capital of a company, such as training, skills, knowledge, and any
other proprietary information that gives it a competitive advantage in the market.
The balanced scorecard model reinforces good behavior in an organization by
isolating four separate areas that need to be analyzed. These four areas, also
called legs, involve:

 Learning and growth

 Business processes
 Customers
 Finance1
The BSC is used to gather important information, such as objectives,
measurements, initiatives, and goals, that result from these four primary
functions of a business. Companies can easily identify factors that hinder
business performance and outline strategic changes tracked by future
scorecards.1

The scorecard can provide information about the firm as a whole when viewing
company objectives. An organization may use the balanced scorecard model to
implement strategy mapping to see where value is added within an organization.
A company may also use a BSC to develop strategic initiatives and strategic
objectives.1  This can be done by assigning tasks and projects to different areas
of the company in order to boost financial and operational efficiencies, thus
improving the company's bottom line.

Characteristics of the Balanced Scorecard Model (BSC)

Information is collected and analyzed from four aspects of a business:

1. Learning and growth are analyzed through the investigation of training

and knowledge resources. This first leg handles how well information is
captured and how effectively employees use that information to convert it
to a competitive advantage within the industry.
2. Business processes are evaluated by investigating how well products
are manufactured. Operational management is analyzed to track any
gaps, delays, bottlenecks, shortages, or waste.
3. Customer perspectives are collected to gauge customer satisfaction with
the quality, price, and availability of products or services. Customers
provide feedback about their satisfaction with current products.
4. Financial data, such as sales, expenditures, and income are used to
understand financial performance. These financial metrics may include
dollar amounts, financial ratios, budget variances, or income targets. 1

These four legs encompass the vision and strategy of an organization and
require active management to analyze the data collected.

The balanced scorecard analyzes is often referred to as a management tool

rather than a measurement tool because of its application by a company's key
personnel.

Benefits of a Balanced Scorecard (BSC)

There are many benefits to using a balanced scorecard. For instance, the BSC
allows businesses to pool together information and data into a single report
rather than having to deal with multiple tools. This allows management to save
time, money, and resources when they need to execute reviews to improve
procedures and operations.1

Scorecards provide management with valuable insight into their firm's service
and quality in addition to its financial track record. By measuring all of these
metrics, executives are able to train employees and other stakeholders and
provide them with guidance and support. This allows them to communicate their
goals and priorities in order to meet their future goals. 2

Another key benefit of BSCs is how it helps companies reduce their reliance on
inefficiencies in their processes. This is referred to as suboptimization. This
often results in reduced productivity or output, which can lead to higher costs,
lower revenue, and a breakdown in company brand names and their
reputations.1

Examples of a Balanced Scorecard (BSC)

Corporations can use their own, internal versions of BSCs, For example, banks
often contact customers and conduct surveys to gauge how well they do in
their customer service. These surveys include rating recent banking visits, with
questions ranging from wait times, interactions with bank staff, and overall
satisfaction. They may also ask customers to make suggestions for
improvement. Bank managers can use this information to help retrain staff if
there are problems with service or to identify any issues customers have with
products, procedures, and services.

In other cases, companies may use external firms to develop reports for them.
For instance, the J.D. Power survey is one of the most common examples of a
balanced scorecard.1  This firm provides data, insights, and advisory services to
help companies identify problems in their operations and make improvements
for the future. J.D. Power does this through surveys in various industries,
including the financial services and automotive industries. Results are compiled
and reported back to the hiring firm.3

Balanced Scorecard (BSC) FAQs

What Is a Balanced Scorecard and How Does It Work?
A balanced scorecard is a strategic management performance metric that helps
companies identify and improve their internal operations to help their external
outcomes. It measures past performance data and provides organizations with
feedback on how to make better decisions in the future.

What Are the Four Perspectives of the Balanced Scorecard?

The four perspectives of a balanced scorecard are learning and growth,

business processes, customer perspectives, and financial data. These four
areas, which are also called legs, make up a company's vision and strategy. As
such they require a firm's key personnel, whether that's the executive and/or its
management team(s), to analyze the data collected in the scorecard.

How Do You Use a Balanced Scorecard?

Balanced scorecards allow companies to measure their intellectual capital along

with their financial data to break down successes and failures in their internal
processes. By compiling data from past performance in a single report,
management can identify inefficiencies, devise plans for improvement, and
communicate goals and priorities to their employees and other stakeholders.

What Are the Balanced Scorecard Benefits?

There are many benefits to using a scorecard. The most important advantages
include the ability to bring information into a single report, which can save time,
money, and resources. It also allows companies to track their performance in
service and quality in addition to tracking their financial data. Scorecards also
allow companies to recognize and reduce inefficiencies.

What Is a Balanced Scorecard Example?

Corporations may use internal methods to develop scorecards. For instance,

they may conduct customer service surveys to identify the successes and
failures of their products and services or they may hire external firms to do the
work for them. J.D. Power is an example of one such firm that is hired by
companies to conduct research on their behalf.

The Bottom Line

Companies have a number of options available to help identify and resolve
issues with their internal processes so they can improve their financial success.
Balanced scorecards allow companies to collect and study data from four key
areas, including learning and growth, business processes, customers, and
finance. By pooling together information in just one report. companies can save
time, money, and resources to better train staff, communicate with stakeholders,
and improve their financial position in the market.

Compete Risk Free with $100,000 in Virtual Cash

Put your trading skills to the test with our FREE Stock Simulator. Compete with
thousands of Investopedia traders and trade your way to the top! Submit trades
in a virtual environment before you start risking your own money. Practice trading
strategies so that when you're ready to enter the real market, you've had the
practice you need. Try our Stock Simulator today >>
ARTICLE SOURCES

Related Terms

Managerial Accounting Definition

Managerial accounting is the practice of analyzing and communicating financial
data to managers, who use the information to make business decisions.
 more
How SWOT (Strength, Weakness, Opportunity, and Threat) Analysis Works
SWOT (strengths, weaknesses, opportunities, and threats) analysis is a
framework used to evaluate a company's competitive position and to develop
strategic planning.
 more
How Human Resource Planning (HRP) Works
Human resource planning (HRP) is the continuous process of systematic
planning to achieve optimum use of an organization's human resources.
 more
Financial Statement Analysis
Financial statement analysis is the process of analyzing a company's financial
statements for decision-making purposes.
 more
Distinguishing Between Strategic and Tactical Financial Management
Strategic financial management is when a company uses all of its resources
intentionally, in ways that will achieve its goals and create profit.
 more
Accounting Definition
Accounting is the process of recording, summarizing, analyzing, and reporting
financial transactions of a business to oversight agencies, regulators, and the
IRS.
 more
Benefits of a Balanced Scorecard (BSC)
There are many benefits to using a balanced scorecard. For instance, the BSC allows businesses
to pool together information and data into a single report rather than having to deal with
multiple tools. This allows management to save time, money, and resources when they need to
execute reviews to improve procedures and operations. 1

Scorecards provide management with valuable insight into their firm's service and quality in
addition to its financial track record. By measuring all of these metrics, executives are able to
train employees and other stakeholders and provide them with guidance and support. This
allows them to communicate their goals and priorities in order to meet their future goals. 2

Another key benefit of BSCs is how it helps companies reduce their reliance on inefficiencies in
their processes. This is referred to as suboptimization. This often results in
reduced productivity or output, which can lead to higher costs, lower revenue, and a breakdown
in company brand names and their reputations. 1

Examples of a Balanced Scorecard (BSC)

Corporations can use their own, internal versions of BSCs, For example, banks often contact
customers and conduct surveys to gauge how well they do in their customer service. These
surveys include rating recent banking visits, with questions ranging from wait times,
interactions with bank staff, and overall satisfaction. They may also ask customers to make
suggestions for improvement. Bank managers can use this information to help retrain staff if
there are problems with service or to identify any issues customers have with products,
procedures, and services.

In other cases, companies may use external firms to develop reports for them. For instance, the
J.D. Power survey is one of the most common examples of a balanced scorecard. 1  This firm
provides data, insights, and advisory services to help companies identify problems in their
operations and make improvements for the future. J.D. Power does this through surveys in
various industries, including the financial services and automotive industries. Results are
compiled and reported back to the hiring firm. 3

Balanced Scorecard (BSC) FAQs

What Is a Balanced Scorecard and How Does It Work?

A balanced scorecard is a strategic management performance metric that helps companies

identify and improve their internal operations to help their external outcomes. It measures past
performance data and provides organizations with feedback on how to make better decisions in
the future.

What Are the Four Perspectives of the Balanced Scorecard?

The four perspectives of a balanced scorecard are learning and growth, business processes,
customer perspectives, and financial data. These four areas, which are also called legs, make up
a company's vision and strategy. As such they require a firm's key personnel, whether that's the
executive and/or its management team(s), to analyze the data collected in the scorecard.

How Do You Use a Balanced Scorecard?

Balanced scorecards allow companies to measure their intellectual capital along with their
financial data to break down successes and failures in their internal processes. By compiling
data from past performance in a single report, management can identify inefficiencies, devise
plans for improvement, and communicate goals and priorities to their employees and other
stakeholders.

What Are the Balanced Scorecard Benefits?

There are many benefits to using a scorecard. The most important advantages include the ability
to bring information into a single report, which can save time, money, and resources. It also
allows companies to track their performance in service and quality in addition to tracking their
financial data. Scorecards also allow companies to recognize and reduce inefficiencies.

What Is a Balanced Scorecard Example?

Corporations may use internal methods to develop scorecards. For instance, they may conduct
customer service surveys to identify the successes and failures of their products and services or
they may hire external firms to do the work for them. J.D. Power is an example of one such firm
that is hired by companies to conduct research on their behalf.

The Bottom Line ያቆምኩት

Companies have a number of options available to help identify and resolve issues with their
internal processes so they can improve their financial success. Balanced scorecards allow
companies to collect and study data from four key areas, including learning and growth,
business processes, customers, and finance. By pooling together information in just one report.
companies can save time, money, and resources to better train staff, communicate with
stakeholders, and improve their financial position in the market.

Compete Risk Free with $100,000 in Virtual Cash

Put your trading skills to the test with our FREE Stock Simulator. Compete with thousands of
Investopedia traders and trade your way to the top! Submit trades in a virtual environment before
you start risking your own money. Practice trading strategies so that when you're ready to enter
the real market, you've had the practice you need. Try our Stock Simulator today >>
ARTICLE SOURCES

Related Terms

Managerial Accounting Definition

Managerial accounting is the practice of analyzing and communicating financial
data to managers, who use the information to make business decisions.
 more
How SWOT (Strength, Weakness, Opportunity, and Threat) Analysis Works
SWOT (strengths, weaknesses, opportunities, and threats) analysis is a
framework used to evaluate a company's competitive position and to develop
strategic planning.
 more
How Human Resource Planning (HRP) Works
Human resource planning (HRP) is the continuous process of systematic
planning to achieve optimum use of an organization's human resources.
 more
Financial Statement Analysis
Financial statement analysis is the process of analyzing a company's financial
statements for decision-making purposes.
 more
Distinguishing Between Strategic and Tactical Financial Management
Strategic financial management is when a company uses all of its resources
intentionally, in ways that will achieve its goals and create profit.
 more
Accounting Definition
Accounting is the process of recording, summarizing, analyzing, and reporting
financial transactions of a business to oversight agencies, regulators, and the
IRS.
 more
Partner Links
The Bottom Line
Companies have a number of options available to help identify and resolve
issues with their internal processes so they can improve their financial success.
Balanced scorecards allow companies to collect and study data from four key
areas, including learning and growth, business processes, customers, and
finance. By pooling together information in just one report. companies can save
time, money, and resources to better train staff, communicate with stakeholders,
and improve their financial position in the market.

Compete Risk Free with $100,000 in Virtual Cash

Put your trading skills to the test with our FREE Stock Simulator. Compete with
thousands of Investopedia traders and trade your way to the top! Submit trades
in a virtual environment before you start risking your own money. Practice trading
strategies so that when you're ready to enter the real market, you've had the
practice you need. Try our Stock Simulator today >>
ARTICLE SOURCES

Related Terms

Managerial Accounting Definition

Managerial accounting is the practice of analyzing and communicating financial
data to managers, who use the information to make business decisions.
 more
How SWOT (Strength, Weakness, Opportunity, and Threat) Analysis Works
SWOT (strengths, weaknesses, opportunities, and threats) analysis is a
framework used to evaluate a company's competitive position and to develop
strategic planning.
 more
How Human Resource Planning (HRP) Works
Human resource planning (HRP) is the continuous process of systematic
planning to achieve optimum use of an organization's human resources.
 more
Financial Statement Analysis
Financial statement analysis is the process of analyzing a company's financial
statements for decision-making purposes.
 more
Distinguishing Between Strategic and Tactical Financial Management
Strategic financial management is when a company uses all of its resources
intentionally, in ways that will achieve its goals and create profit.
 more
Accounting Definition
Accounting is the process of recording, summarizing, analyzing, and reporting
financial transactions of a business to oversight agencies, regulators, and the
IRS.
 more
ሚዛናዊ የውጤት ካርድ (BSC) ምንድን ነው?

ሚዛናዊ የውጤት ካርድ (BSC) የሚለው ቃል የተለያዩ የውስጥ ንግድ ተግባራትን ለመለየት እና ለማሻሻል ጥቅም ላይ የሚውል
የስትራቴጂክ አስተዳደር አፈፃፀም መለኪያን እና የውጤት ውጫዊ ውጤቶቻቸውን ያመለክታል። ለመለካት እና ለድርጅቶች ግብረ
መልስ ለመስጠት የሚያገለግል፣ ሚዛናዊ የውጤት ካርዶች በአሜሪካ፣ እንግሊዝ፣ ጃፓን እና አውሮፓ ባሉ ኩባንያዎች መካከል የተለመዱ
ናቸው። አስተዳዳሪዎች እና ስራ አስፈፃሚዎች መረጃውን ሲሰበስቡ እና ሲተረጉሙ የመረጃ አሰባሰብ መጠናዊ ውጤቶችን ለማቅረብ
ወሳኝ ነው። የኩባንያው ሰራተኞች ይህንን መረጃ ተጠቅመው ለድርጅቶቻቸው የወደፊት ውሳኔ የተሻለ ውሳኔ ሊያደርጉ ይችላሉ።

ቁልፍ የመውሰድ ዘዴዎች

• የተመጣጠነ የውጤት ካርድ የንግድ ሥራ የተለያዩ ተግባራትን እና የውጤቶችን ለመለየት፣ ለማሻሻል እና ለመቆጣጠር የሚያገለግል
የአፈጻጸም መለኪያ ነው።

• የቢኤስሲ ጽንሰ-ሀሳብ ለመጀመሪያ ጊዜ በ 1992 በዴቪድ ኖርተን እና በሮበርት ካፕላን አስተዋወቀ፣ ከዚህ ቀደም የሜትሪክ አፈጻጸም
መለኪያዎችን ወስዶ የገንዘብ ነክ ያልሆኑ መረጃዎችን እንዲያካትቱ አመቻችቷል።

• BSCs በመጀመሪያ የተገነቡት ለትርፍ ለተቋቋሙ ኩባንያዎች ሲሆን በኋላ ግን ለትርፍ ያልተቋቋሙ ድርጅቶች እና የመንግስት
ኤጀንሲዎች ጥቅም ላይ እንዲውሉ ተደርገዋል።

• የተመጣጠነ የውጤት ካርድ አራት ዋና ዋና የንግድ ገጽታዎችን መለካትን ያካትታል፡ መማር እና እድገት፣ የንግድ ሂደቶች፣ ደንበኞች
እና ፋይናንስ።

BSCs ኩባንያዎች መረጃን በአንድ ሪፖርት እንዲያሰባስቡ፣ ከፋይናንሺያል አፈጻጸም በተጨማሪ ለአገልግሎት እና ለጥራት መረጃን
እንዲያቀርቡ እና ቅልጥፍናን ለማሻሻል እንዲረዳቸው ያስችላቸዋል።

ሚዛናዊ የውጤት ካርዶችን መረዳት (BSCs)

የሂሳብ ምሁር ዶ/ር ሮበርት ካፕላን እና የቢዝነስ ስራ አስፈፃሚ እና ቲዎሪስት ዶ/ር ዴቪድ ኖርተን ሚዛኑን የጠበቀ የውጤት ካርድ
ለመጀመሪያ ጊዜ አስተዋውቀዋል። የሃርቫርድ ቢዝነስ ሪቪው ለመጀመሪያ ጊዜ በ 1992 ዓ.ም "The Balanced Scorecard-The
Measures That Performance" ላይ አሳትሟል። ሁለቱም ካፕላን እና ኖርተን 12 ከፍተኛ አፈጻጸም ያላቸውን ኩባንያዎች
በሚያሳትፍ የአንድ አመት ፕሮጀክት ላይ ሰርተዋል። ጥናታቸው ከዚህ ቀደም የአፈጻጸም መለኪያዎችን ወስዶ የገንዘብ ነክ ያልሆኑ
መረጃዎችን እንዲያካትቱ አመቻችቶላቸዋል።1

ኩባንያዎች የንግድ ሥራ አፈጻጸምን የሚያደናቅፉ ምክንያቶችን በቀላሉ መለየት እና በወደፊት የውጤት ካርዶች ክትትል
የሚደረግባቸውን ስልታዊ ለውጦች መዘርዘር ይችላሉ።
BSCs በመጀመሪያ ለትርፍ ኩባንያዎች የታሰበ ነበር ነገር ግን በኋላ ለትርፍ ላልሆኑ ድርጅቶች እና የመንግስት ኤጀንሲዎች ተስተካክሏል.
በገበያ ውስጥ ተወዳዳሪ ጥቅም. የተመጣጠነ የውጤት ካርድ ሞዴል መተንተን ያለባቸውን አራት የተለያዩ ቦታዎችን በማግለል በድርጅቱ
ውስጥ መልካም ባህሪን ያጠናክራል. እነዚህ አራት ቦታዎች፣ እንዲሁም እግሮች ተብለው ይጠራሉ፡-

• መማር እና ማደግ

• የንግድ ሂደቶች

• ደንበኞች

• ፋይናንስ 1

BSC አስፈላጊ መረጃዎችን ለመሰብሰብ ጥቅም ላይ የሚውለው እንደ ዓላማዎች፣ መለኪያዎች፣ ተነሳሽነቶች እና ግቦች ያሉ ከእነዚህ አራት
የንግድ ሥራ ዋና ተግባራት የተገኙ ናቸው። ኩባንያዎች የንግድ ሥራ አፈጻጸምን የሚያደናቅፉ ምክንያቶችን በቀላሉ ለይተው ማወቅ እና
በወደፊት የውጤት ካርዶች ክትትል የሚደረግባቸውን ስልታዊ ለውጦች መዘርዘር ይችላሉ።1

የውጤት ካርዱ የኩባንያውን ዓላማዎች ሲመለከቱ ስለ ድርጅቱ አጠቃላይ መረጃ ሊሰጥ ይችላል። አንድ ድርጅት በድርጅት ውስጥ እሴት
የት እንደሚጨመር ለማየት የስትራቴጂ ካርታ ስራን ለመተግበር ሚዛኑን የጠበቀ የውጤት ካርድ ሞዴል ሊጠቀም ይችላል። አንድ
ኩባንያ ስልታዊ ተነሳሽነቶችን እና ስልታዊ አላማዎችን ለማዳበር BSC ንም ሊጠቀም ይችላል።1 ይህ ሊሆን የቻለው የፋይናንስ እና
የአሰራር ቅልጥፍናን ለማሳደግ በተለያዩ የኩባንያው አካባቢዎች ስራዎችን እና ፕሮጀክቶችን በመመደብ የኩባንያውን ዝቅተኛ መስመር
ማሻሻል ነው።

የተመጣጠነ የውጤት ካርድ ሞዴል (BSC) ባህሪያት

መረጃ የሚሰበሰበው እና የሚተነተነው ከአራት የንግድ ጉዳዮች ነው።

1. መማር እና ማደግ የሚተነተነው በስልጠና እና በእውቀት ግብዓቶች ምርመራ ነው. ይህ የመጀመሪያ እግር መረጃ ምን ያህል በጥሩ
ሁኔታ እንደሚይዝ እና ሰራተኞች ያንን መረጃ በኢንዱስትሪው ውስጥ ወደሚገኝ ተወዳዳሪ ጥቅም ለመቀየር ምን ያህል ውጤታማ በሆነ
መንገድ እንደሚጠቀሙበት ያስተናግዳል።

2. የንግድ ሥራ ሂደቶች የሚገመገሙት ምርቶች በምን ያህል እንደተመረቱ በመመርመር ነው። የክዋኔ አስተዳደር የሚተነተነው
ክፍተቶችን፣ መዘግየቶችን፣ ማነቆዎችን፣ እጥረቶችን ወይም ብክነትን ለመከታተል ነው።

3. የደንበኞች እይታዎች የተሰበሰቡት በምርቶች ወይም አገልግሎቶች ጥራት፣ ዋጋ እና ተገኝነት የደንበኞችን እርካታ ለመለካት ነው።
ደንበኞች አሁን ባሉ ምርቶች ላይ ስላላቸው እርካታ አስተያየት ይሰጣሉ.

4. እንደ ሽያጮች፣ ወጪዎች እና ገቢ ያሉ የፋይናንሺያል መረጃዎች የፋይናንስ አፈጻጸምን ለመረዳት ይጠቅማሉ። እነዚህ የፋይናንስ
መለኪያዎች የዶላር መጠኖችን፣ የፋይናንሺያል ጥምርታዎችን፣ የበጀት ልዩነቶችን ወይም የገቢ ግቦችን ሊያካትቱ ይችላሉ።1

እነዚህ አራት እግሮች የድርጅቱን ራዕይ እና ስትራቴጂ ያካተቱ እና የተሰበሰበውን መረጃ ለመተንተን ንቁ አስተዳደርን ይፈልጋሉ ።

የተመጣጠነ የውጤት ካርድ ትንታኔዎች ብዙውን ጊዜ እንደ ማኔጅመንት መሳሪያ ከመለካት ይልቅ እንደ የኩባንያው ቁልፍ ሰራተኞች
በመተግበሩ ይታወቃሉ።

የተመጣጠነ የውጤት ካርድ (BSC) ጥቅሞች

ሚዛናዊ የውጤት ካርድ መጠቀም ብዙ ጥቅሞች አሉት። ለምሳሌ፣ BSC ከብዙ መሳሪያዎች ጋር ከመገናኘት ይልቅ ንግዶች መረጃዎችን
እና መረጃዎችን ወደ አንድ ሪፖርት እንዲያሰባስቡ ይፈቅዳል። ይህ አስተዳደር ጊዜን፣ ገንዘብን እና ሀብቶችን እንዲቆጥብ ያስችለዋል።