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What is Balanced Scorecard?

A strategic performance framework measuring financial, customer, process, and learning perspectives.

The Balanced Scorecard is a strategic management framework that measures organizational performance across four perspectives: Financial (revenue, profitability, cost efficiency), Customer (satisfaction, retention, acquisition), Internal Processes (operational efficiency, quality, innovation), and Learning & Growth (employee skills, culture, technology). In transformation contexts, the BSC helps organizations balance short-term financial metrics with longer-term capability-building investments.

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