BSC: INTERNAL PERSPECTIVE

Companies have to show both efficient and effective processes in order to preserve their competitiveness over time. For this reason, besides what belongs to the Traditional Control System, mainly based on Cost Centres, Pragmata's Insightful Management Control System is focused on Process control. This evolution makes the whole System fully oriented to Quality and Continuous Improvement.

The single process performance control requires additional indicators covering the three usual dimensions of Costs, Time and Quality. In particular, we refer to indicators such as:

The Internal Quality, dealing with waste and re-work;
The Lead Time as well as the Flow Index (Lead Time vs. Tehnical Time ratio)
The Ownership Costs and the Investment Costs, analysed according to the ABC (Activity-Based Costing) model, the only one considering cost data not only splitted by Cost Centre, but even by process and single activities.

Business processes cross classical functional structure.