BSC focuses not only on financial outcomes but also effectiveness and efficiency on operational, marketing and developmental inputs.
In other words, BSC provides a more dimenstional view of a business. Instead of just measuring financial outputs, factors influencing the prior are at least productivity efficacy, market share development, order delivery efficiency, skills development, internal promotion etc.
BSC is generally categorized into four general perspectives to oversee the 360 degrees of a business:-
1. Financial perspective
2. Customer perspective
3. Internal process perspective
4. Innovation and learning perspective
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