1.
THE 4 PERSPECTIVES OF
BALANCED SCORECARD
A Selection of Key Performance Indicators
by Paulino Silva

2.
FINANCIAL PERSPECTIVE
❖ Economic Value Added - EVA (€);
❖ Market Value Added - MVA (€);
❖ Operational Profit (€);
❖ Return on Equity - ROE (%);
❖ Return on Sales - ROS (%);
❖ Financial Autonomy Ratio (%),
❖ Solvency Ratio (%),
❖ Liquidity Ratio (%).

3.
CUSTOMER PERSPECTIVE
❖ Market Share (%);
❖ Customer Satisfaction Index (Index);
❖ Customer Delivery Time (Time);
❖ Number of Customer Claims (Number);
❖ Number of New Customers (Number);

4.
INTERNAL PERSPECTIVE
❖ Deadline Accomplishments (%);
❖ Average Time for Development of New Products (Time);
❖ Defective Production (%);
❖ Loss Ratio (Index);
❖ Production Units (Unit);
❖ Labor Time (Time).

5.
LEARNING AND GROWTH PERSPECTIVE
Investment in Training
Investment in I & R
Satisfaction Index
Number of New Products
❖ Workers’ Satisfaction Index (Index);
❖ Absenteeism Rate (%);
❖ Workers’ Education (Index);
❖ Workers' Retention Rate (%);
❖ R & D Investment (€);
❖ New Technologies Investment (€).