The Balanced Scorecard was designed with the realization that traditional financial measures were not adequate to measure and manage intangible assets. The Scorecard added customers, internal business processes and learning and growth perspectives to evaluate the over all corporate performance and to correct that imbalance. This new dimension complemented the conventional financial measures and provided management with a broader perspective around both physical and intangible assets. The scorecard assists management to focus on long-term objective rather than on the more narrow, short-term, bottom-line financial outcomes. The scorecard's primary benefit is that it assists to focus everyone's attention towards the future. Firms achieve the greatest effect when they utilize the scorecard system to drive organizational change. Moreover, utilizing the scorecard, executives can see cause-and-effect relationships that clarify how every objective measurement they choose should be part of a chain of events that leads the corporate goal.