A Method for Evaluating the Relationship among Four Perspectives of the Balanced Scorecard

摘要

The purpose of this study is to clarify a method for quantitatively evaluating the relationship among the four perspectives of the BSC. In order to establish the purpose of this study, we (1) clarify the methodology to quantitatively understand the vision and relationship among the four perspectives, (2) analyze the KPI data of a corporation model which is similar to practical business with the evaluation method shown in this study and (3) verify the practical effectiveness of the method based on the obtained results.