What is SAP's SEM strategy?

Can you explain SAP's SEM strategy? Specifically, I am interested in Balanced Scorecard, Activity Based Cost Management and related integration with R/3.

Strategically, SAP SEM is key to defining, simulating and assessing the business directions where the balanced scorecards tell the current state of the business performance indicators. The Balanced Scorecard is just one component of SAP SEM. The Balances Score Cards cubes and relevant data content all the way to SAP R/3 and other SEM components are built into the business Content.