The BSC is Now Being Stretched Beyond its Optimality

Balanced Scorecard
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Earle S. Taylor

The BSC is Now Being Stretched Beyond its Optimality

I think the concept behind the Balanced scorecard is an innovative one, and if the BSC is used within the recommended structure which the developers have established, the model will perform well. But the BSC framework is quite broad and does allow some flexibility in its application outside and beyond the four recommended perspectives. It is in these areas of flexibility that the model shows lots of gaps and imprecision. The literature that is seeking to track the model's development seems to be taking the high road that is going way beyond the model's optimality, and in some instances, stretching and promising expectations that are not realistic. This can be dangerous.

  Ranjiv Kurup
Consulting - Management, India

Time Lining the BSC

When I introduce the BSC to an audience for the first time, I find it useful, at times, to drop the framework anti-clockwise onto the time line so that the "today" (or y-) axis becomes the line separating the financial perspective (with its lag indicators) and the customer perspective. The "today" axis could also be a band covering the customer perspective in some instances. The x-axis, of course, represents the time line. And as we crystallize the structure (using the Socratic method) the location of the various initiatives with respect to the time line, gives the audience a better grasp of its utility and makes the transition to project Gantts more intuitive. I have not come across any limitation in terms of its flexibility to adapt to any type of organization, except of course, when I start to evaluate various CPM software packages.


Balanced Scorecard in Airlines

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