4 Perspective of the Balance Scorecard
a. Financial. This perspective focuses on return on investment and other supporting financial performance measures.
b. Customer. This perspective focuses on performance in areas that are most critical to the customer.
c. Internal business processes. This perspective focuses on operating effectively and efficiently and includes performance measures on cost, quality, and time for the processes that are critical to the customers.
d. Learning and growth. This perspective focuses on performance measures relating to employees, infrastructure, teaming and capabilities necessary for the internal processes to achieve customer and financial objectives.