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The purpose of the balanced scorecard is to strategize and manage performance. It is used to evaluate and improve business operations. Through scorecards organizations are able to view feedback and collect data in order to improve the over all performance of each department. This essentially leads to decision making. Examples of non-financial measures are, internal business process and capacity and response time. Through scorecards organizations are able to evaluate at what capacity their business is growing and what potential it still has to grow. Response time is measured to see how fast they are at resolving issues, this ensure customer satisfaction. Kimmel, P. D., & Weygandt, J. J. 2nd ed. (2019). Survey of accounting: enhanced eText with WileyPLUS. John Wiley & Sons. ISBN-13: 978EEGRP43916