Balanced scorecard. La Quinta Corporation manufactures corrugated cardboard boxes. It competes and plans to grow by producing high-quality boxes at a low cost that are delivered to customers in a timely manner. There are many other manufacturers who produce similar boxes. La Quinta believes that continuously improving its manufacturing processes and having satisfied employees are critical to implementing its strategy in 2007.

Required 1. Is La Quinta’s 2007 strategy one of product differentiation or cost leadership? Explain briefly.

2. Indicate two measures you would expect to see under each perspective on La Quinta’s balanced scorecard for 2007. Explain your answer briefly.