Robert Kaplan & David Norton
Strategy maps provide a visual representation of a company's critical objectives and the crucial relationships among them that drive organisational performance. Strategy maps show how an organisation can convert its initiatives and resources, including intangible assets such as employee knowledge, into tangible outcomes.
To understand how organisations create value, four major performance perspectives are distinguished:
The financial perspective describes the tangible outcomes of a strategy in traditional financial terms. Companies have two basic levers for their financial strategy: revenue growth and productivity.
The customer perspectivedefines the value proposition. This...