balanced-scorecard

Read [runtime](../../content/RUNTIME.md) and [advisory rules](../../content/policies/advisory.md) before applying this skill. Other Foreman layers and the catalog are in `../../content/`, relative to this SKILL.md. # Balanced Scorecard Your financial statements are lying to you. Not through fraud -- through omission. Revenue, profit margins, and cash flow tell you what happened. They say nothing about what will happen. A company can post record quarterly earnings while its best engineers are updating their LinkedIn profiles, its customer satisfaction is cratering, and the process that produces its core product is one key-person dependency away from collapse. By the time these realities appear in the financial statements, the damage is done and the cost of recovery has multiplied. Robert Kaplan and David Norton published "The Balanced Scorecard" in Harvard Business Review in 1992, and for good reason it became one of the most widely adopted management frameworks of the past three decades: it forces organisations to measure what matters before it shows up in the P&L. --- ## The Framework ### The Four Perspectives The Balanced Scorecard translates strategy into measurable objectives across four interdependent dimensions. Each perspective answers a different question, and together they provide a complete picture of organisational health. #### Perspective 1: Financial -- "How do we look to shareholders?" This is the perspective most organisations already measure obsessive...