What performance management tool developed by Robert Kaplan and David Norton measures organizational performance across four perspectives (Financial, Customer, Internal Processes, Learning & Growth)?

Explanation

• The Balanced Scorecard translates strategy into actionable operational goals across four key perspectives: Financial, Customer, Internal Business Processes, and Learning & Growth.
• It balances traditional financial metrics with non-financial operational drivers of long-term sustainable growth.
• Prevents overemphasis on short-term quarterly financial earnings at the expense of strategic development.