The BSC is divided into dimensions and for each dimension, there are respective business objectives. You may be wondering, “if we’re talking about IT, how will measurements be made using business indicators?” Well, the concept of Balanced Scorecard is the same for IT BSC, with the same perspectives and model.
Just like there is a BSC containing business objectives, the IT Balanced Scorecard – BSC also aims to demonstrate objectives. However, although they are the same, the objectives are related to information and technology.
Thus, the IT BSC must have a breakdown, that is, it must work in the form of a cascade. While dealing with strategic indicators, there must be tactical and operational indicators that support it. Therefore, imagine an IT director formally receiving a complaint from their clients, informing that one of their established indicators in the BSC is being harmed.
After an analysis, it may be detected that the responsible one is an operational indicator. Thus, the director asks their team to evaluate IT indicators and realizes that the indicator is indeed below expectations, with a direct impact on the results of the IT BSC.
To take advantage of the IT Balanced Scorecard as a management and alignment instrument, the “cause and effect” relationship between these two parameters must be reinforced:
- Result of measures (outcome indicators);
- Performance drivers (leadership indicators).
Because a well-developed scorecard must have a good mix of these two parameters.
The BSC is based on four perspectives that reflect the business vision and strategy:
- Financial;
- Customers;
- Internal processes;
- Learning and growth.
In each of these four dimensions, there are three layers:
- Mission – for example: becoming a preferred supplier to the customer;
- Objectives – for example: providing customers with new products;
- Measures – for example: the percentage of turnover generated by the new product.
Thus, measuring and managing IT performance should provide answers to the following questions:
- If I spend additional funds on IT, how do I recover them?
- How am I ranked in relation to the competition?
- What should I do to fulfill the promise of IT?
- What did I learn from a past experience to improve my company?
- Is my IT implementation a strategy according to the company’s strategy?
A measurement framework for the IT BSC will depend on more tactical and operational indicators, which will feed the above goals. That is, the goals of the BSC.
It is not useful to develop an IT BSC without the existence of strategic objectives, or even the company’s BSC. Since one should point to the other, that is, to meet the company’s goals, IT goals must also be met.
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