Table 3. Representation of variables... | Emerald Publishing

Table 3.

Representation of variables that are observable in the perspectives of a balanced scorecard and in terms of benefits obtained by companies from collaboration in supply chains

Perspective of a balanced scorecard	Observable variables
Finance	Increase in sales revenue Lowering company costs Increased use of assets
Processes	Improving the coordination of activities Introducing product or process innovations
Client	Better market position of the company Increasing the quality of customer service
Development	Building company competence

Perspective of a balanced scorecard	Observable variables
Finance	Increase in sales revenueLowering company costsIncreased use of assets
Processes	Improving the coordination of activitiesIntroducing product or process innovations
Client	Better market position of the companyIncreasing the quality of customer service
Development	Building company competence

Source: Own elaboration