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A balancec scorecard is defined for achievement of an organization's strategy. And a strategy depends on a primary purpose with a definite goal. A vision is the goal and mission is the methodology adopted for committment for achievement of that goal. You define a strategy for realization of that vision in accordance with your mission and then define BSC to measure your progress
Balanced scorecarding as an alternative to evaluate the performance of an organization from four perspectives: customer, financial, internal processes and learning and growth. Although originally the concept of BSC was a measurement tool, it evolved into a means of comprehensive strategic implementation. Today, the BSC enables performance management that aligns and focuses the efforts and resources of the organization, using performance indicators to drive strategies and create long-term value, considering simultaneously the relationships between them (cause-effect ). Thus, because the indicators can include new products and services, improved processes; index-linked effect as higher sales, improved asset turnover and decreased operating expenses, increased customers and increased market share. However, it should be noted that the financial effects are not automatic, so its real appreciation should be done in the long run.
Translate the firm’s vision and strategy into a comprehensive set of strategic objectives and tangible measures, viewed from four perspectives:
