Essays on The Strategic Management and Balanced Scorecard Case Study

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The paper “ The Strategic Management and Balanced Scorecard of  United Airlines” is an informative variant of a case study on management. The Balanced Scorecard is a strategic management tool that is employed in assessing and aligning the performance aspects of an organization into its mission statement. The Balanced Scorecard offers information on the effectiveness of the strategic plan and thus offers alternatives that may be used to make adjustments to the strategic plans. The balanced scorecard makes an analysis of the organization using four perspectives: financial, internal processes, customers, and learning and growth.

The term scorecard refers to the quantification of performance while balanced refers to the instance of equilibrium between long and short-term objectives, fiscal and nonfiscal measures, leading and lagging indicators, and external and internal performance measures (Pearce & Robinson, 2011). The balanced scorecard evolved from the traditional fiscal performance metrics which only offered information on past results but was unsuitable for influencing future performance policy. Since the balanced scorecard makes an analysis of the performance from several perspectives, it is more suitable for controlling performance and influencing future strategic plans. The Balanced Scorecard FrameworkThe balanced scorecard framework makes use of the four frameworks which are analyzed according to four aspects: strategic objectives, measures, targets, and initiatives.

Strategic objectives measure what the expected outcomes are. Measurement analyzes the achievement of objectives. Targets are specific goals set by the strategic plan. Initiatives are the specific measures taken towards the achievement of the said objectives. The financial perspective is an important measure of how the goals of the organization are aligned to fit the owner’ s interests. The goals are typically hinged on the position that the company is in the business cycle (Pearce & Robinson, 2011).

The customer perspective analyzes the business in terms of how well it is meeting client needs in the achievement of financial objectives. The internal processes perspective analyzes the balance of processes that would meet the needs of both owners and clients. Learning and growth objectives analyze how the organization may take lessons from information gathered in order to meet strategic objectives.


Pearce, J.A. II & Robinson, R.B. (2011). Strategic management: Formulation, implementation, & control, 12th Edition, Chicago, IL: McGraw-Hill Irwin.

United Airlines. (2012). Retrieved from

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