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Information Technology
Gartner Glossary
Balanced Scorecard (bsc)
A balanced scorecard (BSC) is a performance measurement and management approach that recognizes that financial measures by themselves are not sufficient and that an enterprise needs a more holistic, balanced set of measures which reflects the different drivers that contribute to superior performance and the achievement of the enterprise’s strategic goals. The balanced scorecard is driven by the premise that there is a cause-and-effect link between learning, internal efficiencies and business processes, customers, and financial results.
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