Strategic Alignment is achieved when the Strategy Map Objective Goals se cascade into the Balanced Scorecard Grids.
The role of the Balanced Scorecard and Initiatives Grids is to describe, action and measure the Strategic Objective Goals.
The Balanced Scorecard therfore achieves Strategic Alignment, because it uses and measures all of the Balanced Scorecard Themes & Objectives.

The work is done by Staff.
The Department is the container.
The Department is the strategic process container.
Similar to Basketball and Football games - The ball is passed to the players,
not to the dressing shed.
The Responsibility lies with managing the Intangible Staff Training & Expertise,
this then defines the Department.

The Department is the Imaginary Container for the Team Responsibilities.
The Balanced Scorecard allocates KPI Responsibilities.
The automatic Grid Cell-Merging creates a Left-to-Right One-to-Many relationship.
Harvard University - Southwest Airlines Visionary Statements and Strategy Map

Primary Balanced Scorecard Columns:
The first column is the Strategy Map Objective Goal and the second column defines how this Objective applies to an employee.
This column is critical and many organizations use the term KPI (Key Performance Indicator) whilst others use KRA (Key Responsibility Area) or simply Target.
The Objectives and Initiatives Tables are called Grids, because they contain dynamic active data in varying cell styles.

The contents of this KPI/KRA/Target column must apply the Objective as allocated to the Person (or robot).
The two other common columns are the measure and score.
However if using a numeric gauge, then a Numeric Weighting can also be applied, so that the less important or easy jobs do not averaged as highly.
The Cell Merging creates a One-to-Many relationship
The Initiative Grid columns are typically the Initiative Text, followed by a Score Measurement.
If the Numeric Measurement column is used, then these can be averaged into Objectives Grid Gauge.
A date-Range Column allows a seperate cascaded Monthly Grid to be used, which can contain Financial or Gantt Success information. The Cell Merging creates a One-to-Many relationship
Two styles of Text Columns can be used, either List-Based or Free Text Types:
The Initiative text would be a free-test columnd as it is rarely repeated, however an accounting system code list would require a list-based column.
Select from a list of Account Codes.
Adding an Initiatives Grid Date-Range Column defines subordinate Monthly Finance and/or Gantt grids.
It is important that not all months will always be valid, especially for future months. So these are not averaged.
Date Range Column Defines the Monthly Grid