70 ◾ Improving Business Process Performance
of outputs. Outputs lead to outcomes, but the relationship is less direct than inputs
to outputs. Outcomes lead to impacts, but the relationship is often negligible, if
existent, and difficult to determine. An ideal flow occurs when a relationship exists
between inputs and impacts.
In most cases, the balanced scorecard is broken down into four perspectives:
Financial: e strategy for growth, profitability, and risk from the share-
holder perspective.
Customer: e strategy for creating value and differentiation from the cus-
tomer perspective.
Internal business: e strategic priorities for various business processes that cre-
ate customer and shareholder satisfaction.
Learning and growth: e priorities ...