=+19-16 K Management control systems, balanced scorecard OBJECTIVE 1 Checkers Ltd manufactures stone tiles for kitchen benches and floors. Its strategy is to manufacture high-quality products at reasonable prices, and to deliver products following sales rapidly. Checkers Ltd sells to both hardware stores and contractors. To avoid holding large inventories of finished goods, Checkers Ltd manufactures products based on orders from customers. The factory set-up enables workers to perform multiple functions, including receiving orders, running different machines, inspecting for quality, packaging and shipping the final product.

Required Given Checkers Ltd’s strategy, describe the financial and non-financial measures that you would include in its balanced-scorecardbased management control system.