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متابعة

Describe four dimensions of evaluation of performance using a "Balanced Score Card" method.

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تاريخ النشر: 2014/09/09
SREEDEVI SUNILKUMAR
من قبل SREEDEVI SUNILKUMAR , Business finance officer , Emirates Airline

  • Financial: encourages the identification of a few relevant high-level financial measures. In particular, designers were encouraged to choose measures that helped inform the answer to the question "How do we look to shareholders?" Examples: cash flow, sales growth, operating income, return on equity.
  • Customer: encourages the identification of measures that answer the question "How do customers see us?" Examples: percent of sales from new products, on time delivery, share of important customers’ purchases, ranking by important customers.
  • Internal business processes: encourages the identification of measures that answer the question "What must we excel at?" Examples: cycle time, unit cost, yield, new product introductions.
  • Learning and growth: encourages the identification of measures that answer the question "How can we continue to improve, create value and innovate?". Examples: time to develop new generation of products, life cycle to product maturity, time to market versus competition.

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