The Balanced Scorecard is a collection of critical performance measures that have some
special properties. First, the performance measures are derived from a company’s vision,
strategy, and objectives. To link measures to a strategy, they must be derived from strategy.
Second, performance measures should be chosen so that they are balanced between
outcome and lead measures. Outcome measures such as profitability, return on investment,
and market share tend to be generic and, therefore, common to most strategies
and organizations. Performance drivers make things happen; consequently, lead measures