Balanced Scorecard (BSC) Measures of Performance and Recommendations (So What) of SWISS WATER DECAFFEINATED COFFEE INC.

Based on both financial analysis and the strategic analysis, using balanced scorecard to recommend feasible performance measures including key success factors (KFSs) to the top management. The measures are to assess the effectiveness and efficiency of the strategy implementation. Four Perspectives of the balanced scorecard are financial perspective, customer perspective, internalbusiness-process perspective (innovation process, operation process and postsales process), and Learning-and-growth perspective.