REF: Balanced Scorecard!

BALANCED SCORECARD:


Financial perspective:

• Growth in operating cash flow;
• Gross margin earned from clients;
• % increase in operating costs;
• Expected value added (EVA) generated in relation to the budget.

Internal Business perspective:

• % of client projects completed in time and within budget;
• % of successful bids for new clients;
• % of employee time billed to clients.

Customer perspective:

• % of sales from new clients;
• % of clients from whom repeat business is gained;
• Rating from customer satisfaction survey.

Innovation and Learning perspective:

• % of time used for staff development;
• % of revenues earned from new products/ services.

Source: ACCA P5 suggested answers for past year exam.