RReferring to Table 2 above, factor 1 is labeled as Causation 1 which shows cause and effect relationship between customer value and financial performance, factor 2 is labeled as Causation 2 which shows cause and effect relationship between customer value and internal business process, factor 3 is labeled as Causation 3 which shows cause and effect relationship between internal business process with learning and growth; factor 4 is labeled as Causation 4 which shows cause and effect relationship between overall performance.
Causation 1 indicates that customer values are one of the contributors to the financial performance of the company. Generally, the financial perspective appears to be the main indicators emphasizing maximizing shareholders’ wealth and satisfactions, few key goals and measures are usually used namely return on assets, sales growth, gross and net profit margin, market share, residual income, revenue growth, market position etc (Atkinson, 2006). It implies that financial performance is subject to a broader set of measurements and not merely looking from the customer value perspective.