The main types of information required by the managers to implement the balanced score card approach to performance measurement are :
Customer perspective– How do customers see us – price, quality, delivery, customer support etc.
Internal perspective– where we must excel at – efficiency of manufacturing process, sales penetration, new production introduction, skilled manpower etc.
Learning and growth perspective– can we continue to improve and create value- Technology leadership, cost leadership, market leadership, research and development, cost reduction etc.
Financial perspective- How do we look to the shareholders- Sales, cost of sales, return on capital employed, profitability, prosperity etc.