Corporate Governance - Governance, Risk, and Compliance Topic for Oracle Applications - page 23

Measures are assembled into scorecards by assigning weights to the measures. This
allows a weighted average to be calculated for all the measures in the scorecard. It
gives you a measure of how well the strategy has been met.
Breaking down Measures and Scorecards into
lower-level objectives
From the scorecard page, click on the browse icon at the top of the left hand
navigation panel and then click on Strategy Trees .
Balanced scorecard allows you to break down the high-level strategic objectives
into smaller tactical objectives. For example, you might have a strategic objective of
minimizing environmental impact, but you will have to have tactical objectives for
providing for customer returns at the end of the product's life. This intermediary
objective may have its own scorecard for objectives such as understanding customer
use patterns and engagement with waste management companies for pick up.
Each objective on high-level scorecard can be broken down into smaller objectives
and scorecards. It is the relationships between objectives, which is implicit in the
hierarchy that is used to draw the strategy map.