Balanced Scorecard shares several common features. First, as summarized in the
following figure, it spells out goals and objectives for the subareas of customers,
learning and growth, internal processes, and financial performance. The
customer area looks at customer satisfaction and retention. Learning and growth
explore the effectiveness of management in terms of measures of employee
satisfaction and retention and information system performance. The internal
area looks at production and innovation, measuring performance in terms of
maximizing profit fr om current products and following indicators for future
productivity. Finally, financial performance, the most traditionally used
performance indicator, includes assessments of measures such as operating costs
and return -on- investment.