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Unformatted text preview: Linked process across balanced scorecard perspectives The objectives are linked across perspectives in order to tie performance measurement to company goals. The financial objectives are normally set first, and then objectives are set in the other perspectives in order to accomplish the financial objectives. For example, within the financial perspective, a common goal is to increase profit per dollars invested as measured by ROI. In order to increase ROI, a customer-perspective objective might be to increase customer satisfaction as measured by the percentage of customers who would recommend the product to a friend. In order to increase customer satisfaction, an internal business process perspective objective might be to increase product quality as measured by the percentage of defect- free units. Finally, in order to increase the percentage of defect-free units, the learning and growth free units....
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- Fall '11