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Financial Perspective And Balanced Scorecard Research Paper

BALANCED SCORED CARD & THE FINANCIAL PERSPECTIVE The Balanced Scorecard & the Financial Perspective

CCRC (Cattaraugus County Rehabilitation Center) is a non-profit organization that focuses on the rehabilitation of disabled people in order to improve their quality of life. The organization also delivers the comprehensive services for disabled people to achieve maximum independence. Similar to the for-profit organizations that used balanced scored to maximize their revenues, the Center also attempted to use the strategy planning tools to enhance its effectiveness, however, the organization faced several challenges in its implementation. The new Director of the Strategic Planning introduced the Balanced Scorecards tool "to cascade strategic planning throughout the entire organization." (Martello, Watson, Fischer, 2008, p 72). The goal of using the Scorecard is to align each area of the organization with the overall strategic plan.

This paper argues that the organization has done a good job by implementing the Balanced Scorecard to reflect the organizational vision and mission.

Analysis

The outcomes of the implementation of the Scored card reflect from the organizational vision and mission. The mission of the Center is to improve the quality of disabled people using the strategies to access and provide comprehensive services to each individual in order to achieve a maximum independence. The Center also aims to pursue the mission to deliver valued-based culture. Similarly, the vision of the Center is to be a leader in accessing and providing desires services to disabled people. The Center aims to emphasis...

(Murby, Gould, 2005). The strategic objectives of the Center show that the organization places the financial perspective and consumer perspective equally importance. Typically, the organization uses the Kaplan Scorecard model to achieve its financial outcome; the Scored card model that the CCRS designs for itself has been very suitable which assists it to achieve both its vision and mission objectives.
With emphasis to consumer perspective, the intent of the Center is to enhance consumer satisfaction to improve the access to services by providing support to the family of disabled individuals. The Center also strives to increase its services within the natural environment. Additionally, the Center aims to improve the quality of life of their consumers and accomplish the objectives by assisting the disabled individuals to develop individualized plan, assisting them explore opportunities and provide them with job opportunities.

Similarly, the Center tries to achieve its financial stability to improve productivity and increase revenue by exploring different new revenue sources, maximize prior funding, as well as increasing the discretionary funds. The Center also attempts to operate within the breakeven level in its operations and efficiently utilize the resources. As being revealed in the Appendix 1, the organization has been able to…

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