A balanced scorecard consists of a report showing a performance measure such as ROI or residual income for all of the divisions in a company that generate profits.

Balanced Scorecard

A strategic planning and management system used to align business activities with the vision and strategy of the organization, improve internal and external communications, and monitor organizational performance against strategic goals.

Report

A detailed account or statement about a specific topic, situation, or event.

Residual Income

The income that remains after subtracting all required costs of capital from the operating income.