Normally the functional head will score their performance by allocating the 100% point mark to these 4 perspectives namely

Financial Business Perspectives

Internal Business Processes

Customer Satisfaction/Retention

Learning and Growth

Hence, if you're the Chief Finance Officer, you will allocate

40% Financial Perspective(FP)

30 Internal Business Process (IBP)

15% Customer Perspective(CP)

15% Learning and Growth (LG)

Now if you are the Chief Marketing Officer, definitely you will give

30% Customer Perspective

40% Financial Perspective

20% IBP and

10 % Learning and Growth

Now, please try to analyze and explain why such measurement varies from one functional team to another?