Business Paper on Cattaraugus County Rehabilitation Center

Cattaraugus County Rehabilitation Center

The Cattaraugus County Rehabilitation Center did a great job in trying to attain organizational effectiveness. The rehab center had a strategic management plan that reflected the mission and vision of the organization (Mackay, 2004). It aimed at developing and implementing a balanced scorecard that was geared towards achieving the long-term goals of organizational efficiency. Cattaraugus County Rehabilitation Center plans to lead the provision and assessment of the service that is desired by people with disabilities. The values of the organization are based on love, loyalty, respect, integrity, learning and result-oriented management (Martello, Watson & Fischer, (2016). There are some strategies that are applied by not-for-profit organizations. These strategies must be integrated into the core business of the organization to contribute towards the achievement of its objectives (Martello, Watson & Fischer, 2016). The Cattaraugus County Rehabilitation Center is one of them and, therefore, has to adhere to the strategies. Nonetheless, the Cattaraugus County Rehabilitation Center effectively implemented a balanced scorecard approach. It does this in a way that reflected their organizational mission and vision.

It is worth mentioning that a balanced scorecard is utilized as a management and strategic planning system to align the business activities of an organization with the strategy and vision of a firm. Additionally, it is used to improve the external and internal communication, as well as to monitor the performance of an organization against its strategic goals. According to Mackay, (2004), a balanced scorecard is essential in the identification, measurement, and evaluation of the main factors of recognition that lead to an increase in performance.  In my view, the organization used an appropriate balanced scorecard. The organization was able to deal with major areas, such as customers, finance, learning and growth, and internal business processes. These factors have contributed towards achievement of the objectives of the organization.


Rehabilitation centers usually have four scorecard quadrants, which are as follows: core measures, perspective, strategy, and operations. Cattaraugus County Rehabilitation Center used the four major perspectives that are essential in the balanced scorecard. These factors include finance, customers, internal business processes, as well as learning and growth. These perspectives were used towards achieving the efficiency of the organization and aligning its performance with its mission and vision. Utilization of the four perspectives enabled all the stakeholders, notably the human resource and the senior management team of the Center, to prioritize the most critical areas. They also put more effort towards achieving the mission, vision and all the core values of the organization. As a result, the company achieved an integrated approach that took into consideration the efficiency and acceleration of its performance (Mackay, 2004)

The four perspectives that were used by Cattaraugus County Rehabilitation Center are very essential to any organization. The finances of the organization were appropriately budgeted for to cater for all the financial needs of the organization. Satisfaction of the customers was very critical to the organization (Murby & Gould, 2005). The success of any organization greatly relies on the customer service and satisfaction. Cattaraugus Rehabilitation Center ensured that their services to the customers were excellent and that all the customers were satisfied.  The internal business processes were aligned with the objectives of the organization. The company ensured that all the internal business processes were run smoothly towards achieving its mission and vision. Finally, learning and growth were also considered as a very significant aspect. All the human resources need constant learning since things are always changing.

The key areas in the strategic plan have been identifying and linked to each other. The human resources are responsible for achieving the objectives in their respective departments. Revenue is raised, and financial stability is maintained (Murby & Gould, 2005).

Accordingly, the Cattaraugus County Rehabilitation Center has a good understanding of how to use the scorecards to achieve their mission and vision. The center has focused on improving inter-relationships of the perspectives in the BSC (Murby & Gould, 2005). The organization updates the BSC that is put in place to ensure that they are still working alone with it. Any necessary changes, either to the scorecards or the organizations, are made in time. More so, everyone within the organization has a strategic plan of working towards achieving its objectives.

In conclusion, it must be noted that many not-for-profit organizations have implemented and utilized the balanced scorecard effectively. The Cattaraugus County Rehabilitation Center has emphasized on the financial, human resource, learning and growth, and the internal businesses perspectives. They have put equal focus on each of the perspectives to maintain stability and move towards achieving the organization’s mission and vision of the organization. The center is now faced with the challenge of continuing to develop outcome measures for each of the departments within the organization. It is difficult to come up with outcome measures because the outcomes are not easily measured. However, the whole process of using scorecards to achieve the mission and vision of the Center was a great success.



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Mackay, A. (2004). A Practitioner’s Guide to the Balanced Scorecard. Chartered Institute of Management Accountants. Retrieved from _docs/tech_resrep_a_practitioners_guide_to_the_balanced _scorecard_2005.pdf

Martello, M., Watson, J., & Fischer, M. (2016). Implementing a balanced scorecard in a non-for-profit organization. Journal of Business & Economics Research, 14(3), 61-74. Retrieved from

Murby, L., & Gould, S. (2016). Effective performance management with the balanced scorecard: Technical report. Chartered Institute of Management Accountants. Retrieved from