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Balanced Scorecard
To support the business planning process we recommend to use appropriate managerial tools. Policy/Objective Matrix (P/O Matrix) is a simple tool for gradual decomposition of long-term priorities and goals defined in Balanced Scorecard categories. P/O matrix uses verified Hoshin Kanri (Policy Deployment) approach.
With this approach it is possible to gradually decompose long-term corporate goals to smaller and smaller organizational units, independently of corporate size without disturbing logical integrity. At the same time it follows Balanced Scorecard principle, where corporate performance is determined by four main groups of measures: Financial, Customer, Internal processes and Learning and Growth.