Balanced Scorecard Measures

The following lists of measures are intended as examples of measures for each of the four levels of development of a balanced scorecard. An organization implementing a BSC would obviously need to customize measures to its own goals and culture.
 
Financial
Customer
Business Process
Learning & Growth
  • return on investment (ROI), economic value added
  • return on capital employed (ROCE) (also called return on net assets (RONA)
  • profitability
  • sales growth
  • margin growth
  • revenue growth and mix
  • gross sales vs. competition
  • gross profit vs. potential
  • sales growth by segment
  • percentage revenue from new product, service, and customers
  • share of targeted customers and accounts
  • cross selling
  • percentage revenues from new applications
  • customer and product line profitability
  • percentage unprofitable customers
  • cost reduction
  • revenue per employee
  • cost vs. competitor's
  • cost reduction rates
  • indirect expenses (% of sales)
  • productivity improvement
  • asset utilization
  • investment strategy
  • cost to spend ratios
  • cash flow
  • net margin rank (vs. competition)
  • operating margin
  • cost per case
  • customer acquisition (# new customers, total sales to bew customers, # contacts with targeted sponsors)
  • customer satisfaction (product attributes, image, service speed, helpfulness, would recommend)
  • customer retention/loyalty (annual purchase growth)
  • market share (number of customers, dollars spent, unit volume sold, account share
  • customer profitability
  • quality
  • timing, response time (on time delivery defined by customer), wait time, production cycle time
  • information accuracy
  • cost
  • innovation, new product introductions
  • defect rates (parts/million), waste, scrap, rework
  • yield (ratio of items produced to items entering the process)
  • employee satisfaction 
  • involvement with decisions
  • recognition for a good job
  • information system availability 
  • access to information to do job well
  • encouragement for creativity and initiative
  • overall satisfaction with organization
  • employee motivation (# of suggestions per employee, # of suggestions implemented)
  • personal goals alignment
  • employee retention (percentage of staff turnover)
  • employee productivity (revenue per employee, strategic job coverage ratio