12.4 Crawford’s Books and Things has a traditional bookstore housed downtown Charlotte. The store has been there forty years, and many customers love the fact that they can hold the books in their hands and browse the offerings. Crawford’s just started an online book division for people who like to order books online.

EVA for the Charlotte store is about $13 million, while EVA for the online division shows a value of –$2.2 million.

A. Explain why it might be better to evaluate the online division using a balanced scorecard.

B. Suggest two measures for the customer dimension that would be appropriate for the online division and two measures for the internal processes dimension of the balanced scorecard that would be appropriate for the online division.