Balanced scorecard

The balanced scorecard is a management tool, originally developed by Robert Kaplan and David Norton that translates an organization’s mission and strategy into a comprehensive set of performance measures that are organized into distinct perspectives (categories) that focus on different areas of a successful organization.  The standard scorecard measures organizational performance across four perspectives: financial, customers, internal business processes, and learning and growth.  

The balanced scorecard was originally developed for private sector organizations to provide a comprehensive view of an organization's overall performance by integrating financial measures with other key performance measures.  Many public organizations have also adopted this methodology as a way of systematically measuring performance across a complex organization.  The balanced scorecard is not a static list of measures, but a framework for implementing complex programs of change and for managing strategy-focused organizations.  Typically there are organization-wide scorecards but they also may be developed for organizational sub-units as well


Mecklenburg County, NC
Mecklenburg County uses a balanced scorecard approach to depict strategic goals and report the County’s performance in achieving these goals.  All services provided by the County are targeted to achieve strategic goals in one of four focus areas (community health & safety; growth management & environment; social, education, & economic opportunity; effective & efficient government).  Within each focus area, the County then has developed a set of long-term focused performance measures that align with the 2015 Community Vision.  


Mcklenburg County Balanced Scorecard
Source: Mecklenburg County, NC Annual Performance Report, 2006

City of Pembroke Pines, FL
Pembroke Pines, FL has developed a performance management system to link the City’s mission to goals, strategic objectives, performance measures and targets for service processes.  The City’s balanced scorecard model, shown below, was adopted to execute, manage and communicate the City’s strategy through setting priorities, allocating resources based on those priorities and measuring the results.  The City’s scorecard translates organization-wide strategies into organization-wide measures and targets.  It is a composite index of 18 Key Performance Indicators (KPIs) organized into 6 major perspectives that connect the City’s strategic objectives.


City of Pembroke Pines, FL Balanced Scorecard 

Pembroke Pines, FL Balanced Scorecard
Source: City of Pembroke Pines, Florida,  FY 2007 Budget