BB Company sells special automobile engines to automobile manufacturers. Last two years, BB company profit is lower than expectation. Beauty Bell, a company owner, would like to adopt a revenue growth and cost reduction strategy. She would like to implement Toyota production system. She also believes that the quality of production is an important factor to increase sale and reduce costs. Based on business analysis, Beauty Bell finds that customers are happy with the high-quality products with low price. In addition, firm stakeholders have strong environmental concern. Therefore, the company should maintain some quality and environmental costs.

After several meetings, BB company top managers select some management techniques. They involve with following words:

1. TQM
2. Training day per person per year
3. EVA
4. Andon
5. Backflush
6. Taguchi loss
7. Heijunka
8. Reduce Invested Capital
9. Jidoka
10. Reduce internal failure quality cost (please select one of quality cost)
11. Cellular production line
12. Reduce societal cost

Objective	Measure	Target	Initiatives
High quality production	Defective goods rate	Less than 3% per year	Implement TQM
Improve employee skill	Training day per person per year	5 days	Training plan

Required: construct a Balance Score Card Table. You have to fill every cell in the table. (18 points)