The Balanced Scorecard: Stakeholder Values
In the balanced scorecard approach, stakeholder groups with different perspectives value different performance goals. Sometimes, however, they may be interested in the same goal. Indicate which stakeholder groups—financial (F), learning and growth (L), internal business processes (P), and customers (C)—value the following performance goals:
1. High wages
2. Safe products
3. Low-priced products
4. Improved return on investment
5. Job security
6. Cost-effective production processes.