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Financial PerspectiveFinancial pers
Financial Perspective
Financial perspective puts emphasis on shareholder satisfaction, key objectives and measures here generally include residual income, (net and/or gross) profitability, economic value added, sales growth, return on capital employed, market share and position, cash flow etc. but Kaplan and Norton providemeasures which are mainly related to the corporate unit for example, research and development expenditures and sales for a pharmacy division/ revenues per worker for a sales unit.
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Financial perspective puts emphasis on shareholder satisfaction, key objectives and measures here generally include residual income, (net and/or gross) profitability, economic value added, sales growth, return on capital employed, market share and position, cash flow etc. but Kaplan and Norton providemeasures which are mainly related to the corporate unit for example, research and development expenditures and sales for a pharmacy division/ revenues per worker for a sales unit.
2
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Financial PerspectiveFinancial perspective puts emphasis on shareholder satisfaction, key objectives and measures here generally include residual income, (net and/or gross) profitability, economic value added, sales growth, return on capital employed, market share and position, cash flow etc. but Kaplan and Norton providemeasures which are mainly related to the corporate unit for example, research and development expenditures and sales for a pharmacy division/ revenues per worker for a sales unit.2
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