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The Balanced Scorecard


Part 3: Balanced Scorecard and Customer Measures

In the last issue of stakeholder Satisfaction, Ray Robertson explained how balanced scorecard aligns employee performance measures and rewards with the organisation's vision, strategy and values. Devised by Kaplan and Norton (Ref1) The scorecard comprises four perspectives: financial, operational, people and customer. This article examines how customer measures are incorporated in balanced scorecards.

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