The financial perspective establishes the long- and short-term financial performance objectives
expected from the organization’s strategy and simultaneously describes the economic
consequences of actions taken in the other three perspectives. This implies that the objectives and measures of the other perspectives should be chosen so that they cause
or bring about the desired financial outcomes. The financial perspective has three strategic
themes: revenue growth, cost reduction, and asset utilization. These themes serve as
the building blocks for the development of specific operational objectives and measures.
Of course, the three themes are constrained by the need for managers to manage risk