I've been in a lot of meetings lately where customers are looking at the best way to get a big-picture view of the health of their business. Scorecards are a great way to accomplish this, and Microsoft's Business Scorecard Manager (BSM) and SharePoint Portal Server are great tools to build them with.  Mauro Cardarelli, Managing Partner at Jornata, just published a great introductory article about BSM in TechNet magazine. I love when folks make it easy to understand a new technology very quickly - Mauro does just that. Check it out here. For other BSM stuff, the BSM team also has their own blog.