My teacher assign to make BSC (Balance Score Card) by selecting company in MAI market. (another market form SET) So, I selected Sunsweet company (corn making company) and I am reading their annual report on 2019 to understand their vision, mission including competitiveness in order to perform strategy map and BCS.

To make strategy map, we use concept from KAPLAN NORTON (4 perspective).

my question is about Strategy of Financial perspective which need to identify in BSC. we set 2 objective which are to increase revenue and reduce cost So, our strategy is to keep current customer, expand market channel, increase new types of product and reduce unnecessary cost.

However, as you may see above, these strategies may duplicate with other perspective which are customer and internal perspective.

My question is

- Strategy of Financial perspective should provide or not ?

- or can it duplicate strategy withh other perspective ?

- if it can duplicate, how to manage budget in each perspective ?