BALANCED SCORECEARD

Company's fundamental aim is to Create Economic Value. In order to facilitate and sustain companies all along their continuous improvement way, the control system must be able to translate goals and results in economic and financial data.

However, this perspective does not support a complete view including all aspects that are relevant to the business as well as their related improvement opportunities.

This is why Pragmata's Insightful Management Control System also embraces the other perspectives identified by the Balanced Scorecard model: the Customer Perspective, the Internal one as well as the one related to Learning and Growing capabilities.

For each one of the four perspectives the fundamental indicators are identified, giving you a complete real-time monitor on company performances related to business strategy as well as operating objectives.

The following picture shows the most common indicators belonging to the four perspectives.

The Financial Perspective is monitored by Revenues, Contribution Margin as well as Value Creation (in yellow)
The Customer Perspective is monitored by a set of indicators referring to the selling process (in orange) i.e: price level, perceived quality, answering times,....
The Internal Perspective is monitored by indicators referring to the different processes (blu arrow), dealing for instance with dedicated resources, wastes, Lead Times,...
The Learning and Growing Perspective is described by trend indicators, showing a performance summary over time, as well as by workers' skills and company's infrastructure (IS, organizational configuration).