bility to innovate, improve and learn ties directly to company value. That is, only through the ability to launch new products, create more value for customers can a company penetrate new markets and increase revenues and margins."
             The Balanced Scorecard puts strategy and vision first in a company and not control. It creates goals for firms, but it is then the role of the firm to put these goals into practise.
             By combining these four perspectives, the Balanced Scorecard helps managers understand the various links within a business and also lead to improved decision making and problem solving.
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