The balanced scorecard includes financial measures that ... areas—but they can also help determine future direction. For example, a chemical company created a daily financial statement.

Hsu, Ying-Chen, Cheng-Chi Chung, Hsuan-Shih Lee, and H. David Sherman. "Evaluating and Managing Tramp Shipping Lines Performances: A New Methodology Combining Balanced Scorecard and Network DEA." ...