A balanced scorecard is a strategic management tool that translates an organization's vision and mission into a set of measurable objectives and goals across different perspectives.
D: Transforming company policies into specific objectives and goals typically creates a balanced scorecard. This framework incorporates performance indicators from four balanced perspectives: financial, customer, internal processes, and learning and growth. By transforming company policies into specific objectives and goals, an organization can develop key performance indicators (KPIs) for each perspective and monitor its progress towards achieving its strategic goals.
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