ABSTRACT
The financial figures are after all derived from the activities of the enterprise and are thus by definition behindhand. With the aid of the Balanced Scorecard, the results of the enterprise can be monitored from several angles. The Balanced Scorecard (BSC) comprises four perspectives: customer, internal organisation, innovation and financial. Together, these perspectives provide a clear picture of the long-term vision of the enterprise. The BSC is a top-down method with which the goals and objectives of the enterprise can be determined from the vision and mission. An enterprise can only nominate success factors when there is a vision and a mission. In this vision and mission, it must be established which customers will be approached with which instruments and for what purpose. The success factors are established by the management of the enterprise. This occurs on the basis of the vision and mission.
