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It is a tool targeted to effectively imlementing strategies. Actions to implement the strategy are classified into4 perspectives (Internal processes, Fainancial, Learning and growth, & Customer focust). Some added Environement as the fifth perspective. Performance measures are defined for each task in each persective and monitored.
Balanced score card is a new concept that came into effect in the1990s. This is a process where the feedback is a balanced one. An emploee has to look after the interest of the owners as well as customers. He/she hasto strike a balance between corporate needs and customer needs. The emploee is rated both by the owners of the company as well as the customers.
