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Berliner Balanced Scorecard: Customer Perspective

Berliner Balanced Scorecard: Customer Perspective
3.2 (11 reviews)
ISBN: 978-87-7681-233-2
1 edition
Pages : 21
Price: Free

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This textbook is a summary of “Berliner Balanced Scorecard: The Customer Perspective”.

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About the book

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This textbook is a summary of “Berliner Balanced Scorecard: The Customer Perspective”. The ‘Berliner Balanced Scorecard’ approach demonstrates that the perspectives of the Balanced Scorecard are linkable and that each of them can be calculated. At the same time, the approach faces the challenge to quantify human resource capital.


1. From product- to customer profit contribution
1.1 Product- versus customer-based calculation
1.2 Activity-based costing
1.2.1 Hierarchy levels of revenue and costing positions
1.2.2 Calculating a differentiated customer profit contribution via activity based costing
1.2.3 Interpretation of customer profit contributions

2. From customer profit contribution to customer cash flow

3. Calculated investment summary of the customer value
3.1 Determining the adequate target rate
3.2 Field of application for the customer value and interpretation of the results

4. The index hierarchy of the customer perspective

5. Combining the shareholder value and the balanced scorecard

6. Conclusion and outlook

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