This phrase was popularized by Kaplan and Norton in a book of the same name, in which they extended their Balanced Scorecard model, and attempted to show how scorecard goals and measures could be derived from a four level model of a business architecture. In essence, one begins at the top and defines the financial goals of the organization. Then one asks what customer results will be required to meet the financial goals. On the third level down, one asks about operational (or process) goals and on the fourth level, one asks about learning goals the organization will have to meet. There is often some kind of relationship between these levels, and there is certainly a relationship between the levels and the four boxes on a balanced scorecard. In spite of including an operational or process level, this approach is not very process oriented.
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October 17, 2013 , By
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