Leading edge BSC proponents recognize that a meaningful scorecard must be viewed as an integral part of an organization’s overall management system. But to build on its brand image, “Balanced Scorecard” promoters have used its moniker to provide a name umbrella over its continuously redefined and expanding boundaries. Today, in best-practice organizations, the BSC is tantamount to their business planning system.

But having recognized that the BSC itself is only one part of a comprehensive process, there has still been little documented about that process itself. What has been written describes the method for its creation and use in such general terms that a practitioner is left with insufficient detail on exactly what needs to be done. The objective of this e-paper is to provide my view of that missing level of detail.