In this perspective, we ask: "how is our strategy and tactical execution translating into profitability and economic viability?" Some feel there is actually no need to review financial measures as they are merely an outcome. Instead, they argue that if the other measures of the Balanced Scorecard are all carefully watched, financial success will naturally follow. This may be true in some cases, but it is not always true. For example, low cost companies might watch their cash position all but evaporate if there were not enough buyers for their products — no matter how efficiently they are produced.

Therefore, the Financial Measures Perspective asks two distinct questions:

• Are we making a profit in the activities in which we are engaged and therefore growing the company/increasing shareholder value?
• Do we have the appropriate levels of cash to operate both in the short term and the long term?