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The balanced scorecard was developed to measure both current operating performance and the drivers of future performance. Many managers believe they are using a balanced scorecard when they supplement traditional financial measures with generic, non-financial measures about customers, processes, and employees. But the best balanced scorecards are more than ad hoc collections of financial and non-financial measures. The objectives and measures on a balanced scorecard should be derived from the business unit''s strategy. A scorecard should contain outcome measures and the performance drivers of those outcomes, linked together in cause and effect relationships.