Na sequência da parte IV.
"Measures, Not Strategic Initiatives.
It’s not uncommon for Scorecard developers to include at least a measure or two to the effect, “Complete project X by September 30.” This reflects an initiative - an action taken to assure success on the measure - not a measure itself. Should they be fortunate enough to complete the project, does the measure simply vanish from the Scorecard?
In this case, the Scorecard creators should ask, “What happens on September 30? How are we better off as an organization? How are prospects improved for our customers or clients?” In other words, “Why are we embarking on this initiative?” Answering these questions may lead to the development of a more appropriate performance measure. If, however, the initiative is vital to the organization’s strategy, you may include a variant of it on the Scorecard by tracking milestone completions on the path to completing the initiative. Once the project is finished, you can transition to a measure that reflects why the organization invested in the initiative."
Trecho retirado de "Balanced Scorecard Evolution - A Dynamic Approach to Strategy Execution", de Paul Niven.