I am an expert in strategic planning and management systems. I believe in balancing financial and non-financial measures when planning for the future. I also believe in focusing on the things that predict future performance, rather than just looking back once it is too late to affect the results. These beliefs are the premise of a strategic management tool called a Balanced Scorecard. The Balanced Scorecard has as its first step to create a clear and concise vision and strategy for the company.