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That usually measure their results according to past results, that is, according to the benefits achieved, organizations that incorporate a BSC project budgets according to future needs. Within this perspective, the Balanced Scorecard focuses on the requirements to create value for the shareholder, such as profits, economic performance, the development of the company and its profitability. Some of the financial perspective indicators.
Economic Value Added (EVA), Operating Margin, Income, Return on Capital Employed (ROCE) or Asset Rotation. Customer perspective (Customer) - How do customers perceive the company? Any company that wants to grow and moible number data improve financial results must count on the loyalty and satisfaction of its customers. This perspective focuses on them and the relationships they generate with the company, as well as the expectations they place on the organization.

Basically, the Balanced Scorecard indicates that the needs of the clients must be covered, such as the sale price, the quality of the product or service offered, the time, the function, the image or the relationship between the buyers and the company. company. The fundamental indicators of this customer perspective are their satisfaction, deviations from the service agreements, the claims that have been resolved out of the total number of those issued by customers.
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