Perspec Objectiv Pre x Key Very Low No Idea High Very
tive e Perform Low High
ance
Factor
Financial Increase F1 Return
stock on
value capital
(shareho applied
lder
wealth)
F2 Economi
c Value
Added
(Income
- Capital
Costs)
F3 The ratio
of
market
value to
book
value
Improve F4 Compar
cost e the
structure price of
each
unit
against
the price
of
competit
ors
F5 General
and
administ
rative
expense
s and
sales
per unit
or
percenta
ge of
sales
fi
F6 Cost-to-
resource
s ratio
F7 The ratio
of
revenue
to cost
of
resource
s
Increase F8 Sales/
in asset Asset
utilizatio Ratio or
n (Cost-
to-
Resourc
es) Ratio
F9 Suspen
ded to
Expense
Ratio
F10 Percent
age of
existing
capacity
utilizatio
n
F11 The ratio
of
income
to
expendit
ure
Improve F12 Percent
the age of
value of business
existing unit
custome custome
rs rs
F13 Percent
ages
deferred
(deferre
d
charges)
F14 Percent
age of
revenue
growth
F15 Percent
age of
business
unit
custome
rs
F16 Percent
age of
revenue
from
new
product
s
F17 Percent
age of
revenue
from
new
custome
rs
Custom Improve C1 The
er income number
opportu of
nities custome
achievin rs we
g have
custome planned
r for them
C2 Percent
age of
repeat
custome
rs
C3 Custom
er
willingne
ss to
recomm
end the
product
C4 Percent
age of
pro tabil
ity
growth
in
existing
custome
rs
C5 The
consum
ption
rate of
return
Gain C6 Number
new of new
custome custome
rs rs
C7 Net
Sales
(Expens
es -
Deals)
C8 Percent
age of
sales to
new
custome
rs
C9 Cost per
new
custome
r
Improve C10 Market
market share of
share target
custome
rs
C11 Cost of
resource
s
C12 Amount
of
suspicio
us
receivab
les
fi
Increase C13 Number
custome or
r percenta
pro tabil ge of
ity custome
rs with
no
returns
C14 Number
of
pending
cases
C15 Upcomi
ng years
(previou
s
custome
r
pro tabil
ity)
Internal Improve P1 A high
Process cost, rating
quality, and
and time good at
of delivery
producti cost
on
P2 Selling
High-
Perform
ance
Product
s
(Expens
es -
Deals/
Resourc
es)
P3 Incompl
ete les
in the
branche
s
P4 Duration
of ling
fi
fi
fi
fi
P5 Costs of
consumi
ng
resource
s
P6 Costs of
providin
g
resource
s on
concessi
onal
facilities
Improve P7 Time
asset manage
utilizatio ment
n from
custome
r arrival
to
facility
payment
P8 Capacity
utilizatio
n
(conces
sional
facility
balance)
P9 Percent
age of
use
P10 The
amount
of
reliable
and
available
equipme
nt
Gain P11 %
new Creating
custome Facility
rs Custom
ers
P12 Price
per unit
of new
custome
rs
Increase P13 The
sales to number
custome of
rs product
s and
services
sold to
each
custome
r
P14 Revenue
and
pro t
margin
generate
d from
concessi
onal
balance
s
(income/
concessi
ons)
Develop P15 New
innovati ideas for
ve product
product develop
s and ment
services
Achievin P16 %
g Register
excellen of
ce in the innovati
R&D ons
process
fi
P17 Improve
ment
time
from
producti
on to
product
arrival at
branche
s
P18 Product
Develop
ment
Cost
Improve P19 Environ
environ mental
mental Accident
health- s and
and- Social
safety Impact
perform Safety
ance
P20 Sta
violation
s
Learning Develop L1 % Of
& meritocr sta
Growth acy with
skills
and
abilities
L2 Sta
Satisfact
ion
L3 Key
personn
el
turnover
ff
ff
ff
Develop L4 (Strateg
software y
to Informati
support on
and Coverag
support e) %
strategy Operatio
nal
Process
es with
Applicati
on
Support
Create a L5 Studying
custome sta
r-centric culture
culture
L6 The
average
shelf life
of the
person
Sharing L7 Share
knowled new
ge about ways
best
custome
r
behavior
L8 Average
job
tenure
L9 Percent
age of
meeting
employe
es’
personal
goals
with the
organiza
tion’s
goals
ff