All businesses require a strategy. Usually the aim of that strategy is to create shareholder value through improving the financial performance of the business. So it can be said that the aim of all business strategies is ultimately to create financial value. However for any sustainable value to be created a number of major strands must be developed. As the Balanced Scorecard demonstrates, shareholder value results from the key areas within the company all pulling in the same direction. Specifically the scorecard highlights four key dimensions