Balanced score card for Pepsi and Coca-Cola

Coke vs pepsi

Design a balanced scorecard using the four perspectives of financial, customer, internal business processes, and learning and growth for one of the selected companies from the written assignment in week 3. Research and define the four perspectives of the balanced scorecard and locate a template from your research to use for this assignment. Prepare a 3-4 page paper in APA format.

Abstract

Introduction

The financial perspective

Focuses on financial performance of an organisation. It normally covers the revenue and profit targets of commercial companies as well as the budget and cost-saving targets of not-for-profit organisations. The financial health of an organisation is a critical perspective for managers to track. It is important to note that financial performance is usually the result of good performance in the other three scorecard perspectives.

The customer perspective

Focuses on performance targets as they relate to customers and the market. It usually covers customer growth and service targets as well as market share and branding objectives. Typical measures and KPIs in this perspective include customer satisfaction, service levels, net promoter scores, market share and brand awareness.

The internal process perspective

Focuses on internal operational goals and covers objectives as they relate to the key processes necessary to deliver the customer objectives. Here, companies outline the internal business processes goals and the things the organisation has to do really well internally in order to push performance. Typical example measures and KPIs include process improvements, quality optimisation and capacity utilisation.

The learning and growth perspective

Focuses on the intangible drivers of future and is often broken down into the following components:

  • Human Capital (skills, talent, and knowledge)
  • Information Capital (databases, information systems, networks, and technology infrastructure)
  • Organisation Capital (culture, leadership, employee alignment, teamwork and knowledge management).

Conclusion

References:

Kaplan, Robert S.; Norton, David P. (2007). Using the Balanced Score Card as a Strategic Management System. Harvard Business Review. Jul/Aug2007, Vol. 85 Issue 7/8, pages 150-161.

and any other references

 

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