For example, key financial measures, such as return on sales or profit margin, may be common to all business units, and some measures may be unique to a particular unit given its strategy, such as sales per square foot or number of patents registered.
They also included some measures common to both divisions (e.g., sales growth, customer satisfaction ratings) and some measures unique to each division (e.g., new store sales or revenues per sales visit).
As I discussed, managers do not have the ability to evaluate all the BSC measures simultaneously, and one strategy to cope with this challenging task is to ignore or deemphasize some measures, especially the unique ones.