Balanced Scorecard is a performance management tool that enables efficient business management. Information like cause-and-effect relations of the performance indicators improves the approach further. That is the reason why we consider Balanced Scorecards as a knowledge system. Topic Maps are a standard to represent knowledge in a digital way and they concentrate on the findability of information. We propose a standard called Scorecard Maps that brings both systems together. The objects of a Scorecard Map are elaborated from the Balanced Scorecard approach. We realise a generality by not restricting the objects and by implementing several calculus for performance indicators. The Scorecard Map can deal with a complete company although only a user specific view will be given. This means that only a Scorecard Map model is needed for the complete company.

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