A balanced scorecard helps managers create value propositions $,$ which can be used to build a strategy map, linking performance measures with operations in an organization.

When looking at the business process perspective of the company's balanced scorecard, a manager noticed that sales personnel needed to receive training in content marketing.

Managers use activity$-$based costing $($ABC$)$ to look at the cost associated with each step of producing a product or service.

In order to be effective, the balanced scorecard must be linked to:

Well$-$defined organizational strategies and goals

A performance measurement system

The number of people in the organization

An information systems policy