Bella beverages are a Canadian soft drink manufacturer and distributor. Bella makes several kinds of soft drinks and delivers them to various retail outlets such as grocery stores, club stores and convenience stores. The company has a reputation for consistently launching new lines of its product to meet customer demands. Bella has been in business since 1987 and currently employs 120 employees. As the controller of Bella beverages, the CEO has asked you to prepare a balanced scorecard with a mission statement and each of the four perspectives; financial, customers, internal operations and learning & development. The CEO has specifically asked for you to create two separate measures within each of the four perspectives, and each measure must have an initiative (how the company plans on acting on the measure) and a target (a number to show when success has been reached). An example of a measure within the financial perspective might be net profit, with the initiative being to increase sales and control costs. The target could be a number of your choosing (e.g. $200m) or could also be shown as a percentage of revenue (4% of revenue). it is important for students to remember that you must determine the measures, initiatives and targets on your own. You will be marked on completeness, appropriateness of measures within the different perspectives, and appropriateness of the mission statement.