Please know the four perspectives of the balance scorecard are financial, customer, internal business, and learning and growth. The financial perspective helps managers answer the question, “How do we look to our shareholders?” The customer perspective helps managers evaluate the question, “How do customers see us?” The internal business perspective addresses the question, “At which business processes must we excel to satisfy customer and financial objectives?” The learning and growth perspective assesses the question, “How can we continue to improve and create value?”