When building a change delivery scorecard, which of the different views on value are achieved through a measurable increase in sales?

Comprehensive and Detailed In-Depth

The change delivery scorecard is often based on the Balanced Scorecard framework (developed by

Kaplan and Norton), which is widely referenced in change management to measure the success of

change initiatives across multiple perspectives. The APMG Change Management Foundation

materials emphasize that the scorecard evaluates value from four key views: Financial, Customer,

Internal (Processes), and Learning & Growth. A measurable increase in sales directly relates to

revenue and profitability, which are core indicators of financial performance. This aligns with the

Financial perspective, as it focuses on tangible monetary outcomes that demonstrate the economic

success of the change. The Customer perspective focuses on satisfaction and loyalty, Internal on

process efficiency, and Learning & Growth on capability development—none of which directly

measure sales increases.

Reference: APMG Change Management Foundation, Chapter 8 – Measuring and Sustaining Change

Outcomes, Balanced Scorecard section.