Building a balanced scorecard requires a great deal of interaction among
the groups who will be administering and using it in future. This calls
for increase in the “tolerance level for exhaustion” of the
organization.
Allocation to the four perspectives should be as follows:
- Customer - Five measures (22%)
- Financial - Five Measures (22%)
- Internal - Eight to Ten Measures (34%)
- Learning and growth - Five Measures (225)
It is a never ending process. The logical steps, as given by Kaplan
and Norton are as follows:
