1. Appendix 2: balanced scorecard examples
An extract from "how to implement a balanced scorecard in 16 weeks" a workshop presented by David Parmenter
Staff Satisfaction Expense to Revenue Ratio "Top 10%"Customer Satisfaction
90%
80% 60%
80%
70% 50% 70%
60% 60%
40%
50% 50%
40% 30% 40%
30% 20% 30%
20% 20%
10%
10% 10%
0% 0% 0%
Aug-06
Sep-06
Nov-06
Jan-07
Dec-06
Feb-07
Mar-07
Apr-07
May-07
Jun-07
Jul-07
Aug-07
Oct-06
May-07
Jun-07
Aug-07
Sep-07
Jul-07
May-07
Jun-07
Jul-07
Aug-07
Sep-07
Customers Customers Customers
Div 1 Div 2 Div 3 Actual Target group A group B group C
Value of New Business NPAT Year to Date Reported Accidents
8 40,000 20 120
7 35,000
100
6 30,000 15
80
5 25,000
4 20,000 10 60
$M 3 000s 15,000
40
2 10,000 5
20
1 5,000
0 0 0 0
Aug-06
Sep-06
Oct-06
Jan-07
Feb-07
Mar-07
Apr-07
May-07
Jun-07
Jul-07
Aug-07
Sep-07
Aug-06
Nov-06
Feb-07
Oct-06
Dec-06
Apr-07
May-07
Jul-07
Aug-07
Sep-07
Nov-06
Dec-06
Sep-06
Jan-07
Mar-07
Jun-07
New product New product New product Div1 Div2 Rolling 12
03
2
3
03
2
3
-0
-0
-0
-0
b-
n-
1 2 3 months
g
ct
r
ec
YTD Actual YTD Budget
Ap
Fe
Ju
Au
O
D
Sales Volumes Sales Volumes (2) Net Profit After Tax (NPAT)
180 180
5,000
160 160
140 140 4,000
120 120
100 100 3,000
80 80
$000s
60 60 2,000
40 40
20 20 1,000
0 0
0
Nov-03
Dec-03
Sep-03
Nov-03
Dec-03
Feb-04
Mar-04
Apr-04
May-04
Jun-04
Jul-04
Sep-03
May-04
Jun-04
Sep-04
Oct-03
Mar-04
Apr-04
Jul-04
Aug-04
Oct-04
Jan-04
Aug-04
Sep-04
Feb-04
Oct-03
Oct-04
Jan-04
Nov-02 Jan-03 Mar-03 May-03 Jul-03 Sep-03
Country 1 Country 2 Country 3 Country 4 Country 1 Country 2 Country 3 Country 4 Actual Budget
Oct-02 Dec-02 Feb-03 Apr-03 Jun-03 Aug-03