Table 5 A description of the observed performance perspectives, linked to the Balanced scorecard (Kaplan and Norton 1996, 2001)
Initial BSC perspectives | Observed perspectives based on target groups and focus | Scope of the performance indicators |
|---|---|---|
1. Financial performance | 1.1 Financial performance for shareholders and top management | Strategic financial data |
2. Customer-related performance | 2.1 Customer performance | Outcomes of external quality or meeting end user needs |
2.2 Supplier performance | External collaboration and process dependencies | |
2.3 Society performance | Outcomes for other stakeholders and the environment during process work | |
3. Internal business process performance | 3.1 General process performance | Descriptive data of process work, not related to time, costs, quality or flexibility |
3.2 Time-related process performance | Time-related data of process work | |
3.3 Cost-related process performance | Operational financial data | |
3.4 Process performance related to internal quality | Capability of meeting end user needs and internal user needs | |
3.5 Flexibility-related process performance | Data of changes or variants in process work | |
4. Performance related to “learning and growth” | 4.1 (Digital) innovation performance | Innovation of processes and innovation projects |
4.2 Employee performance | Staff contributions to process work and personal development |