A Destination Statement is one of the elements found in a modern Balanced Scorecard. In a paper 2GC wrote in 2002, the destination statement was noted as being one of the outputs of the design process for Balanced Scorecards developed using "3rd Generation" design methods, and the use of the phrase destination statement dates from then.

As originally described, the destination statement is a textual description of the affect successful implementation of an organisations organisation's strategy will have had upon the organisation by some nominated future date. Typically creating it is the first step in a 3rd Generation Balanced Scorecard design sequence.

The original purpose of the destination statement was to address the fundamental / generic problems 1st and 2nd generation Balanced Scorecard design processes regarding target setting: but once they were established, it was found the destination statement also provides useful advantages in the steps associated with objective selection and cascading of Balanced Scorecards.

A contribution statement is very similar to a destination statement - it is a textual description of how a component of an organisation (e.g. an SBU, function, department etc.) would need to be at some nominated future date if it is to reflect and support the changes / developments planned for the organisation as a whole and as described in the organisation's destination statement. The document describes how the unit will contribute to the achievement of the future described in the destination statement. The various contribution statements that could be created for units within an organisation allow for discussion of alignment over 'end points' to happen before the detail of a Balanced Scorecard is developed - ensuring that all the units involved in the cascade are pursuing consistent and compatible outcomes. Once the contribution statement has been agreed as valid and complete, the unit's management team can then use the device to support development of the remainder of their own Balanced Scorecard.

Case studies and papers describing this use of contribution statements in cascading of strategic Balanced Scorecards can be found in the performance management resources area of the 2GC web site.

HTH.

PS - we'd be very grateful for anyone who uses Balanced Scorecard in their organisation to complete the 2011 Balanced Scorecard Usage Survey questionnaire which can also be found on the 2GC web site. The questionnaire takes no more than 10 minutes to complete online (or can be downloaded and mailed back). Read the results of earlier surveys on the 2GC site also.

A Destination Statement is one of the elements found in a modern Balanced Scorecard. In a paper 2GC wrote in 2002, the destination statement was noted as being one of the outputs of the design process for Balanced Scorecards developed using "3rd Generation" design methods, and the use of the phrase destination statement dates from then.

As originally described, the destination statement is a textual description of the affect successful implementation of an organisations strategy will have had upon the organisation by some nominated future date. Typically it is the first step in a 3rd Generation Balanced Scorecard design sequence.

The original purpose of the destination statement was to address the fundamental / generic problems 1st and 2nd generation Balanced Scorecard design processes regarding target setting: but once they were established, it was found the destination statement also provides useful advantages in the steps associated with objective selection and cascading of Balanced Scorecards.

A contribution statement is very similar to a destination statement - it is a textual description of how a component of an organisation (e.g. an SBU, function, department etc.) would need to be at some nominated future date if it is to reflect and support the changes / developments planned for the organisation as a whole and as described in the organisation's destination statement. The document describes how the unit will contribute to the achievement of the future described in the destination statement. The various contribution statements that could be created for units within an organisation allow for discussion of alignment over 'end points' to happen before the detail of a Balanced Scorecard is developed - ensuring that all the units involved in the cascade are pursuing consistent and compatible outcomes. Once the contribution statement has been agreed as valid and complete, the unit's management team can then use the device to support development of the remainder of their own Balanced Scorecard.

Case studies and papers describing this use of contribution statements in cascading of strategic Balanced Scorecards can be found in the performance management resources area of the 2GC web site.

HTH.

PS - we'd be very grateful for anyone who uses Balanced Scorecard in their organisation to complete the 2011 Balanced Scorecard Usage Survey questionnaire which can also be found on the 2GC web site. The questionnaire takes no more than 10 minutes to complete online (or can be downloaded and mailed back). Read the results of earlier surveys on the 2GC site also.