THE 4 PERSPECTIVES OF BALANCED SCORECARD

A Selection of Key Performance Indicatorsby Paulino Silva

FINANCIAL PERSPECTIVE

❖ Economic Value Added - EVA (€);

❖ Market Value Added - MVA (€);

❖ Operational Profit (€);

❖ Return on Equity - ROE (%);

❖ Return on Sales - ROS (%);

❖ Financial Autonomy Ratio (%),

❖ Solvency Ratio (%),

❖ Liquidity Ratio (%).

CUSTOMER PERSPECTIVE

❖ Market Share (%);

❖ Customer Satisfaction Index (Index);

❖ Customer Delivery Time (Time);

❖ Number of Customer Claims (Number);

❖ Number of New Customers (Number);

INTERNAL PERSPECTIVE

❖ Deadline Accomplishments (%);

❖ Average Time for Development of New Products (Time);

❖ Defective Production (%);

❖ Loss Ratio (Index);

❖ Production Units (Unit);

❖ Labor Time (Time).

LEARNING AND GROWTH PERSPECTIVE

Investment in Training Investment in I & R Satisfaction Index

Number of New Products ❖ Workers’ Satisfaction Index (Index);

❖ Absenteeism Rate (%);

❖ Workers’ Education (Index);

❖ Workers' Retention Rate (%);

❖ R & D Investment (€);

❖ New Technologies Investment (€).