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A Balanced Scorecard approach generally has four perspectives:
Financial
Internal business processes
Learning & Growth (human focus, or learning and development)
Customer



Balanced scorecard - factors examples
Department
Areas
Finance
Return on Investment
Cash Flow
Return on Capital Employed
Financial Results (Quarterly/Yearly)

Internal Business Processes
Number of activities per function
Duplicate activities across functions
Process alignment (is the right process in the right department?)
Process bottlenecks
Process automation

Learning & Growth
Is there the correct level of expertise for the job?
Employee turnover
Job satisfaction
Training/Learning opportunities

Customer
Delivery performance to customer
Quality performance for customer
Customer satisfaction rate
Customer percentage of market
Customer retention rate


Balance scorecard implementation
A Balanced Scorecard should result in:

Improved processes

Motivated/educated employees

Enhanced information systems

Monitored progress

Greater customer satisfaction

Increased financial usage

For any software to work effectively it should be:
Compliant with your current technology platform
Always accessible to everyone - everywhere
Easy to understand/update/communicate