Implementing A Balanced Scorecard In A Not-For-Profit Organization

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Michael Martello
John G. Watson
Michael J. Fischer

Keywords

Balanced Scorecard, Not-For-Profit, Rehabilitation Center, Financial Perspective, Customer Perspective, Internal Process Perspective, Learning And Growth Perspective

Abstract

This paper examines the use of the Balanced Scorecard in a not-for-profit organization (Cattaraugus County ReHabilitation Center).  The ReHabilitation Center has begun using the Balanced Scorecard paradigm in its strategic planning process.  In this paper an overview is presented of the basic concepts of the Balanced Scorecard including the financial perspective, customer perspective, internal process perspective, and learning and growth perspective.  The history and services of the ReHabilitation Center are then summarized.  The application of the Balanced Scorecard approach to the ReHabilitation Center is discussed in detail.  Implications in using the Balanced Scorecard are discussed.  Finally, conclusions regarding the use of the Balanced Scorecard in a not-for-profit organization are presented.

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