Professional Documents
Culture Documents
HR Management
MBAO 6030
Balanced Scorecard
Chain of Causality of Performance Measures
(Source: Kaplan & Norton, 1996)
Drivers
Moderators
(lead indicators)
(lag indicators)
Cycle Times
Customer
Satisfaction
Customer order
fulfillment
Product assembly
Quality
cycle time
Defect rate
Scrap rate
Manufacturing
Unit Costs
Outcomes
ROA
EVA
EPS
Balanced Scorecard
Chain of Causality of Performance Measures
(Source: Kaplan & Norton, 1996)
Drivers
Moderators
(lead indicators)
(lag indicators)
Employee
Satisfaction
Employee
Retention Rate
Employee
Suggestions
Product and
Process Innovations
Outcomes
Growth in
Revenues
Sustain/Maturity
Harvest/Decline
Sales Growth
Revenue
Productivity
ROCE
EVA
Cash Flow
Reduce Unit
Costs
Generate new
accounts &
increase market
share
Earn excellent
return on capital
invested
Obtain
immediate
payback on
investments from
cash cow
Business
Distributor/Dealer
Customer
Distributor satisfaction
Customer satisfaction
Distributor price margin
Quality
Yield
Throughput
Cycle time
Cost efficiency
Order Fulfillment
Procurement
Repair service
quality/downtime
Warranty quality
Identify
Market
Relevant
Metrics:
Innovation
Process
Operations Post-Sale
Process
Service
Process
Create
Product
Build
Product
Development Quality
Cycle Time
Defects
MCE
Deliver
Product
Delivery
Cycle
Time
Customer
Need Satisfied
Service
to the
Customer
Service
Satisfaction
Employee Measures
Employee satisfaction
Employee retention
Employee productivity
Learning Measures
Employee skill levels
(certification rate)
# suggestions per
employee
Employee learning
curve (time to reach
acceptable level of
output or quality)
Customer
T1
T0
Learning
T3
Financial
T2
# Employee
Suggestions
Corporate
SBU
Department
Team
ROCE
Corporate
SBU