Salvador Trinxet, Key management

Salvador Trinxet, Key management

Title: Key management models


The balances scorecard

The big idea

The balanced scorecard essentially uses integral performance measurement to track and adjust business strategy. In addition to the usual financial per­spective, it forces the manager to incorporate the customer perspective, operations and the organization’s innovation and learning ability.

The balanced scorecard makes it possible to see aggregate financial consequences of non-financial measures that drive long-term financial success:

What is important for our shareholders?

How do customers perceive us?

Which internal processes can add value?

Are we innovative and ready for the future?


When to use it

The actual balanced scorecard measurements depend upon the nature of the company. For each perspective, we have made a non-exhaustive list of examples.


Financial perspective

Is the company’s choice of strategy, its implementation and its execution contributing to the bottom line?

operating income

ROI, ROCE, EVA (or any other return rate)

sales and revenue growth



repeat sales as a percentage of total sales volume

product/customer/channel profitability

revenue per unit/ton/customer/employee

cost per unit (see Activity-based costing)

sales costs as a percentage of total costs or revenues.


Customer perspective

How are our efforts as regards service and customer satisfaction affecting our top and bottom line?

market share in target segment(s)

existing customer business development

customer profitability

timely and damage-free delivery

return policy

claims and complaints handling

handling service calls.



Title: Key management models

Author: Steven ten Have Wouter ten Have, frans Stevens and Marcel van der Elst

With Fiona Pol- Coyne


Then management tools and practices that will improve your business

Know your activity-based costing from your value chain analysis

Isbn:-10: 0-273-66201-5

Isbn-13: 978-0-273-66201-3


Editorial: Prentive Hall , Financial Times

Activity-based costing

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4 Responses to “Salvador Trinxet, Key management”

  1. Hola, esto es un comentario.
    Para borrar un comentario sólo tienes que entrar y ver los comentarios de la entrada. Entonces tendrás la opción de editar o borrar.

  2. international dice:

    Muy interesante punto de vista el que se presenta aqui por parte del señor Trinxet

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