Aspects of a Perspective 
A perspective is an indicator for the various aspects of a business where an organization needs to focus to execute on its strategy. Perspectives are categories of strategic objectives that provide a full view of your company. In Balanced Scorecard terms, there are typically four perspectives — financial, customer, internal, learning & growth. The perspectives provide a balanced framework for telling the story of the strategy in cause-effect terms.
Use perspectives to define the required initial components for the scorecard across all contexts. The library of perspectives is a global list that is independent of any context definitions.
Once you create perspectives and objectives, you can then create a context and assign the perspectives and objectives to the context. Once you do this, you can begin to work with objectives in the Scorecard component of the application. This is the first step in creating a scorecard.
Perspectives appear in all the components of the application except Dashboards and Reports. The Objectives view in the Scorecard component shows perspectives associated with objectives. The Scorecard Comparison view and Scorecard Overviews view shows perspectives associated with objectives, KPIs, and/or initiatives depending on the layout
Structure
A perspective has the following components:
An identifying name.
When you create a new perspective, it does not appear in lists until you assign at least one objective to it.
A description.
This description appears in the Perspective Detail view in the Scorecard component.
The name of a user who is responsible for this perspective.
Associated links (optional).
Add a URL address for the Web site that supports this perspective.
Perspective type.
Specify whether this perspective is internal or external or has no particular type. An example of an internal perspective is Internal Business or Financial. An example of an external perspective is Customer.
You can create up to 20 perspectives, where you can have up to 100 strategic objectives distributed between the perspectives. Each objective can have many KPIs from different perspectives, and each KPI can be tied to more than one objective.