It also translates mission, vision and strategy into objectives and initiatives, organized from different perspectives. These perspectives are business "viewpoints" and represent the key factors for a broader view of the organization. Each perspective encompasses a set of strategic objectives that portray what the institution intends to achieve through the "look" of each public of interest such as: People and innovation, Internal Processes, Market and Clients, as well as the main challenges to be faced to reach vision and fulfilment of the institutional mission. The perspectives, when viewed together, allow a complete view of the institution's strategy and tell the history of the strategy in a clear and easy-to-understand way.
The strategic themes or strategic drivers are groupings of objectives related to the same subject or with very strong cause and effect relationships. They are the pillars of strategy because, as a rule, they contemplate a series of objectives with their cause and effect relationships, which form a strategic hypothesis. Ultimately, they reflect senior management's vision of what needs to be done internally to achieve the vision of the future. The map is divided, therefore, in the following perspectives: The strategic map is formed by a set of objectives that form the larger purposes of the organization. They represent achievements that must be pursued in order to achieve a vision of the future and fulfilment of the mission. The map is a powerful communication tool that allows you to relate and integrate the strategic objectives in order to clearly translate the organization's strategy. It forms the soul of planning and helps to consolidate and manage the strategy, evidencing the form of intervention over the accomplished. The strategy can also be defined as a set of hypotheses about causes and effects, about how one goal impacts the reach of another. According to this definition, the measurement system should make explicit the relationships (hypotheses) between the objectives in the various perspectives, so that they can be managed and validated. In this way, the chain of cause and effect must permeate all perspectives of the strategic map. Thus, we conclude the definition of the strategic references (mission and values, vision of the future, strategic objectives and strategic map) and we will now move on to the Elaboration of the Strategic Planitself. Elaboration of the Strategic Plan It should be noted that the stages of strategic planning are complementary and interactive, that is, we are dividing them to make the strategic planning process more didactic. In this sense, it is interesting to note that all strategic references so far presented will also be part of the Organization's Strategic Plan. The strategic plan is, ultimately, the materialization of the entire effort of the strategic planning process undertaken by the organization.