I enjoy reading the work of Stephen Covey. His writings have had a strong influence on my consulting work, and my personal mission. In “First Things First” Covey and his coauthors describe the concept of putting the big rocks in first. This is a method of determining the key priorities in your life and ensuring you address them before moving on to other pressing areas. In a similar vein, but far earlier, the philosopher Plato suggested “the beginning is the most important part of the work.” I’m inclined to agree with both of these quotes and believe they apply very well to our discussion of a guiding rationale for your Balanced Scorecard program.