BAR Performance Management · Updated November 2026
Balanced Scorecard: Why Isn't Financial Performance Enough?
Financial results show what happened. Nonfinancial measures can reveal the drivers producing those results.
Financial perspective
Examples include profit, ROI, revenue growth, and cash flow.
Customer perspective
Examples include customer satisfaction, retention, market share, and service quality.
Internal process perspective
Examples include cycle time, defect rate, production efficiency, and process quality.
Learning and growth perspective
Examples include employee skills, training, technology, and innovation capability.
The takeaway
The balanced scorecard links financial outcomes with customer, process, and learning measures that can act as leading indicators.
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FAQ
Is customer satisfaction a financial measure?
No.
Can training belong to learning and growth?
Yes.
Does balanced mean every metric gets equal weight?
Not necessarily.