Sarasota County uses the Balanced Scorecard as a management tool.  The Balanced Scorecard is founded on principles developed by Robert S. Kaplan and David P. Norton, and published in their books The Balanced Scorecard and  The Strategy Focused Organization. The scorecard is a method of designing, organizing and communicating performance measures across multiple perspectives (i.e. customer, financial, business process and learning and growth), utilizing both short and long term time horizons. The scorecard conveys the strategic plan to organization members, and it monitors each perspective simultaneously so that each perspective continuously supports the strategic plan. The scorecard is an analysis technique to translate an organization's mission statement and overall business strategy into specific, quantifiable goals and to monitor the organization's performance in terms of achieving these goals. Sarasota County has developed the following two high level scorecards:  Enterprise Scorecard FY 07