Balanced Scorecard (BSC) Strategy Framework Overview

SmartERP Balanced Scorecard (smarterp_bsc) bridges the gap between high-level executive strategy and day-to-day employee execution.

The Kaplan & Norton 4-Perspective Framework#

SmartERP organizes strategic objectives into four interdependent perspectives:

+--------------------------------------------------------------------------+
|                     STRATEGY MAP CAUSE-AND-EFFECT                        |
+--------------------------------------------------------------------------+
|  [FINANCIAL PERSPECTIVE]                                                 |
|  - Revenue Growth, EBITDA, Project Margins, Cash Flow                    |
+--------------------------------------------------------------------------+
                                    ^
                                    | (Drives)
+--------------------------------------------------------------------------+
|  [CUSTOMER PERSPECTIVE]                                                  |
|  - Customer Satisfaction, On-Time Delivery, Net Promoter Score (NPS)     |
+--------------------------------------------------------------------------+
                                    ^
                                    | (Drives)
+--------------------------------------------------------------------------+
|  [INTERNAL BUSINESS PROCESSES]                                           |
|  - Delivery Velocity, 3-Way Match Compliance, Timesheet Discipline      |
+--------------------------------------------------------------------------+
                                    ^
                                    | (Drives)
+--------------------------------------------------------------------------+
|  [LEARNING & GROWTH PERSPECTIVE]                                         |
|  - Technical Certifications, Employee Retention, Hay Grade Progression   |
+--------------------------------------------------------------------------+

Organizational Cascading Hierarchy#

Scorecards cascade through four distinct organizational tiers (bsc.scorecard):

$$\text{Corporate Tier} \longrightarrow \text{Department Tier} \longrightarrow \text{Team Tier} \longrightarrow \text{Individual Tier}$$

Every individual employee objective links directly upward via the Line of Sight attribute, showing how personal contributions fulfill corporate strategy.