or instrument panel?

Principle of of R. Kaplan and D.

Prospective instrument panels

- Financial perspective
- Which is the value created for the shareholders?
- Prospect Customer
- Which is the value created for the customers?
- Prospect Internal Processes
- Which is the performance of the process-keys of the success?
- Prospect Organisational Training
- Which is our capacity to progress?

The strategic card is the central point of the system.

It is the expression of the strategic assumptions and defines the causal relationships between the measurements of results selected and the determinants of the performance.
“Each measurement selected for must be an element of a channel of relation of cause and effect expressing the strategic direction of the firm” (Robert Kaplan, David , “the prospective instrument panel”)
The establishment of this card requires a basic work more than consequent. The quality of the system of control is directly dependant on the relevance and the probability of the strategic card…

1. Financial perspective:
   How do the shareholders perceive us?
   In other words: Which are their waitings of the shareholders as regards financial effectiveness?
   The objective of any strategy is to ensure in the duration a satisfactory remuneration of the engaged capital. The financial, directed indicators measurement of profitability like the Return on investment, the rough Surplus of exploitation EBB, , or EVA, make it possible to evaluate the performance of the engaged activities in the past.
   
2. Prospect Customer:
   How do our customers perceive us?
   In other words: How does one have to create value within the meaning of the customer to achieve the financial objectives?
   The improvement of customer profitability is a required passage with all forms of growth. That it is by an increase in the volume of sales generated by each customer and segment, or an increase in customers, all the runways should be sought. The indicators of this axis are generally directed evaluation of satisfaction and of customer loyalty, measures increase in customers and increase in profitability by customer …
3. 3 Prospect Internal Processes:
   Which are the internal, key processes of the success? In other words: Which are the processes which deserve our “care” of every moment to satisfy customers and shareholders.
   The quality of the services delivered with the customers is directly dependant on the performance of the processes. It is important to identify the key processes likely to improve the offer and consequently the profitability been used for the shareholders. This category includes all the processes contributing narrowly to creation of securities without omitting the processes with longer cycle like those related to the innovation.
4. Prospect Organisational Training:
   How to organize our capacity to progress?
   With the last two works and “”, the two authors inflected this formulation a little: How “to align the intangible ones” that are the people, systems and crop to improve the critical processes?
   To reach the long-term goals, it is essential to renovate the infrastructures. This axis relates to three chapters: men, systems and procedures. Progress to primarily measure gate on the training of the men to reach new competences, the improvement of the information system and the setting in adequacy of the procedures and practices.