Creating a Customized Balanced Scorecard: Assessing and Optimizing Processes and Practices

Creating a Customized Balanced Scorecard: Assessing and Optimizing Processes and Practices

  • Case
  • Teaching Notes
  • Supplementary Resources
Abstract

The case deals with the creation of a performance scorecard for a division of the Lal Bahadur Shastri National Academy of Administration (LBSNAA), a public administrative training institute in India. The Joint Director of the LBSNAA, having observed government functionaries being obsessed with financial prudence resulting in “low cost delivery strategies” and cost-cutting as primary tools for optimization, was afraid that top-quality training would be difficult to impart at the LBSNAA. Hence, he proposed the creation of a scorecard, based on Norton and Kaplan’s balanced scorecard (BSC), but exclusively suited for the purpose, that is, assessing the training division that conducts the Foundation Course for Indian Civil Service Officers. The case argues that essential parameters need to be considered when creating a BSC to assess ...

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