At a recent board meeting, John McGuinness (Managing Director) presented monthly management accounts information. Together with the normal mainly financial data, with the help of the operations manager John presented several other items of information which he believed would be useful to start a discussion on how HarpBrew might begin to report and monitor more non-financial performance measures. Below is a summary of the data present by John, which covers the most recent quarter: March February January Sales Em 10.1 9.8 10.5 Profit Em 4.1 4.0 4.3 Hectolitres produced and sold 5,100,300 4,900,300 5,250,900 Hectolitres of water used 15,000,100 14,500,000 16,300,500 Market share 6.1% 6.0% 5.9% # of donations to charities who support 0 6. responsible alcohol consumption # of complaints re beer bottles unsaleable on 510 350 365 delivery At the board meeting, John emphasised that all customer complaints had been resolved and credit had been given to customers. He noted "I am concerned that some staff may not appreciate or understand that quality is key to our continued success". John also summarised what he viewed as key areas of strategic focus for Harpbrew - sustained financial performance, operational efficiency, social responsibility and product quality. Requirement Assume you are the management accountant at HarpBrew. Based on the information given above, write a report for presentation at the next board meeting which:Requirement Assume you are the management accountant at HarpEirew. Based on the information given above: I.Ivrite a report for presentation at the next board meeting which: [3] Provides one appropriate performance measure for each perspective of the balanced scorecard devised by Kaplan and Norton. Each performance measure should he clearly linked to a strategic focus as outlined by John. 12 Marks [h] Provides a brief analysis of the performance under each measure proposed in part (a) using the data given above. 3 marks {c} Explains advantages of measuring nonfinancial performance using a balanced scorecard or similar reporting tool. 5_|"||larlts Total Marks