100 Great Business Ideas: From Leading Companies Around the World (100 Great Ideas)

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100 GREAT BUSINESS IDEAS • 191

Perspective Typical goals Typical measures
Financial • Increased
profi tability


  • Share price
    performance

  • Increased
    return on
    assets

    • Cash fl ows

    • Cost reduction

    • Gross margins

    • Return on capital/equity/
      investments/sales

    • Revenue growth

    • Payment terms
      Customers • New customer
      acquisition



  • Customer
    retention

  • Customer
    satisfaction

  • Cross-sales
    volumes

    • Market share

    • Customer service and
      satisfaction

    • Number of complaints

    • Customer profi tability

    • Delivery times

    • Units sold

    • Number of customers
      Internal
      processes



  • Improved core
    competencies

  • Improved
    critical
    technologies

  • Streamlined
    processes

  • Improved
    employee
    morale

  • Effi ciency improvements

  • Improved lead times

  • Reduced unit costs

  • Reduced waste

  • Improved sourcing/supplier
    delivery

  • Greater employee morale and
    satisfaction, and reduced staff
    turnover

  • Internal audit standards

  • Sales per employee
    Innovation
    and
    learning
    perspective

  • New product
    development

  • Continuous
    improvement

  • Employees’
    training and
    skills

  • Number of new products

  • Sales of new products

  • Number of employees
    receiving training

  • Outputs from employees’
    training

  • Training hours per employee

  • Number and scope of skills
    learned


THE BALANCED SCORECARD

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