Many companies track more measures than they can possibly use. This helps managers see where they have made trade-offs between performance measures in the past, and helps ensure that future success on one measure does not come at the expense of another.Ĥ. It integrates external and internal measures. Traditional financial measures describe how the company performed during the last reporting period-without indicating how managers can improve performance during the next.ģ. By contrast, the measures most companies track are bottom-up: deriving from local activities or ad hoc processes, they are often irrelevant to the overall strategy.Ģ. It is a top-down reflection of the company’s mission and strategy. What makes a balanced scorecard special? Four characteristics stand out:ġ.
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