You have gathered the following information for a regional railway company.

(a) The mission statement of the company is to survive, be profitable, be safe, give customers good service, run an efficient service, maintain a good infrastructure, and constantly improve.

(b) The main financial indicators are cash flow, return on capital employed and return on investment.

(c) The company has recently offered full-ticket refunds to customers who are unhappy with the service provided or where trains are more than 10 minutes late.

(d) The company publishes monthly details of accidents.

(e) The company aims to use staff more efficiently and maximize the train operating times.

(f) The company operates a continual improvement programme based on staff suggestions. (g) A new capital expenditure programme has expanded considerably the rolling stock.

Required: 

From this information, prepare a balanced scorecard.