|
| Perspectives | Indicators | References |
|
| Financial | Economic value added (EVA) | [169, 176, 178, 181, 192, 193] |
| Return on capital employed (ROCE) |
| Operating margin |
| Incomes |
| Asset rotation |
| Return on investment (ROI) |
| Relation debt/heritage |
| Investment as percentage of the sale |
|
| Client | Customer satisfaction. Deviation of service agreement | [179, 187, 194–198] |
| Claims solved of the total claims |
| Incorporation and client retention |
| Market |
|
| Internal processes | Time of the process cycle | [177, 183, 186, 190, 199–204] |
| Unit cost per activity |
| Production levels |
| Failure costs |
| Reprocessing costs, waste (quality costs) |
| Benefits derived of the continuous improvement |
| Efficiency in the use of assets |
|
| Innovation and learning | Skills gap (staff) | [171, 180, 185, 188, 189, 191, 205–211] |
| Development of skills |
| Retention of key personnel |
| Application of technologies and added value |
| Cycle of decision making |
| Availability and use of strategic information |
| Progress in system of strategic information |
| Personnel satisfaction |
| Organizational climate |
|
