For most
companies, the focus is on business owners or shareholders. Nonprofit organizations
focus on those funding the organization through donations or other payments. KPIs
often found in the financial perspective are relatively easy to identify: gross revenue,
profit, earnings per share, and so forth.
The customer perspective focuses on such areas as targeting and then acquiring
customers, retaining those customers, and growing business at existing customers.
Businesses want to develop lifelong customers and provide comprehensive solutions.
Some of the KPIs in this area might be collected through focus groups and customer
surveys.
72 B u s i n e s s I n t e l l i g e n c e w i t h M i c r o s o f t O f f i c e P e r f o r m a n c e P o i n t S e r v e r 2 0 0 7
The internal process perspective focuses on internal business processes. Not only
are internal management processes examined, but so are customer management
processes, such as maintaining an open and ongoing dialog with existing customers.
Processes such as research and development, quality control, and regulatory
compliance are also covered here.
Finally, the learning and growth perspective covers the development of the people
in the organization and the informational infrastructure. This may include training
of employees, satisfaction surveys, and the development of technology to support
people in their work. Note that training and internal systems might be designed to
provide better customer service, but even systems that provide less tangible benefits
may still be part of the overall strategy.
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