The BSC should only focus on a few critical measures. Management base their
decisions on only the most relevant information, therefore it is a waste of resources
to gather too much information that will not be used [3–5].
Moreover, as financial measures tell only the story of the past, the BSC complements
them with measures of the drivers for future performance; corporate
executives can so measure how their business units create value for current and
future customers, investors and other stakeholders and how they must enhance