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Many small businesses perceive implementation of a measurement system as a distraction. The perception is that such measurement systems or fancy business scorecards are designed for large or public corporations. Although such claims have some merit, this understanding should not become a barrier to implementing a business scorecard. Small businesses can make adjustments to the measurement system based on the functions and size of the organization. Balancing profitability and growth is a common objective irrespective of the business's size.