Balanced Scorecard
Aspect of Company Performance Factors to be Considered Organizational Goal Actual Performance Gaps
Financial Quarterly Profit Results
Return on Capital Employed $5,000
$4,000 $6,000
$1,500 Quarterly profits were higher than anticipated ($5,000 versus $6,000), while return on capital was lower than anticipated ($1,500 versus $4,000).
Customer Customer Satisfaction Rate
Customer Recommendation Rate (rate of new business generated by recommendations from existing customers) 95%
80% 95%
100% Customer satisfaction was the same as expected (95% and 95%), while customer recommendation rates were higher (90% versus 100%).
Internal Processes Duplicate Activities Across Functions (percent of the activities completed that are duplicated in another function)
Process Bottlenecks (percent of the process that becomes bottlenecked in an average run cycle) 25%
15% 20%
15% Duplicate activities across functions were lower than the goal (20% versus 25%), while process automation was the same (15% versus 15%).
People
Innovation
Growth Assets Employee Turnover
Employee Job Satisfaction 25%
90% 0%
50% Employee turnover was lower than anticipated (0% versus 20%), while job satisfaction was lower (50% versus 90%).

Financial High profit with low return on capital employed, is probably because a low asset turnover. The recommendation is to find ways to use assets more efficiently. Determine a way to increase the efficiently without increasing the labor costs.
Customer The customer satisfaction was the same as expected, which means that all the customers’ orders were accommodated. In addition, since the customer recommendation was higher, the products are of high quality and worthy of recommendations.
Internal Process Change the system, so that tasks may be combined to reduce the duplication of work.
People/Innovation/Growth Assets Turnover and