The Balance Scorecard focuses on several business areas, notably, customers, suppliers, employees, technology, and innovation. The approach of the balance scorecard consists at evaluating the following of the aforementioned areas: Business Process, Financial, Customer, and Learning & Growth. The Balance Scorecard forgoes management reliance on financial statements alone for the measurement of the health of the company, as these statements do not provide acurate realtime financial information of the business. Instead, it measures data derived from the perspectives enumerated above to suggest improvement in the business process.