The balanced scorecard is a management tool and corporate control for translating strategic objectives into results. It is a tool based on measuring the evolution of the company from different perspectives, traditional financial and non-financial (customers, internal processes and learning - growth), which also condition the life of a company and which drive their growth and future.Traditional financial measures are not sufficient to measure the set of internal and external business processes. The Scorecard addresses the need to calculate a different way the effects of the activities that create value: the value of ideas, relationships with customers and suppliers, the processes of innovation, quality, knowledge, ... inside a strategic business vision.n
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