The following models provide the framework for creating a Balanced Scorecard system:
A Balanced Scorecard system can be structured in line with the organizational structure of a company. Any number of BSC cause-and-effect diagrams can be assigned to the objects of the organizational chart (for example, for variant creation, history management, etc.). This assignment establishes a connection between the objectives required for strategy implementation and the corresponding organizational units. Based on the organizational chart, the Balanced Scorecard system of a company can be broken down from the highest corporate level to the level of individual departments or employees.
If a company prefers to create its Balanced Scorecard system based on strategic business segments rather than the organizational chart, the structuring model is available as a starting model for the balanced scorecard structure. In this case, any number of BSC cause-and-effect diagrams can be assigned to a structuring object.
As the Balanced Scorecard is meant to be an instrument for performance management and performance measurement, the Balanced Scorecard system can be established in ARIS with a view to value-added criteria. The value-added chain diagram or the function tree can be used for this purpose.