CASE STUDY

Keendy brew is a special soft drinks manufacturing company, the product range includes root beer and other flavors.The company's vision is "To proudly produceand sell extraordinarily fresh, healthy and delicious soft drinks to satisfy kids of allages." The company has a reputation for high quality and unique flavor, enabling it to sell soft drinks at a premium price to gourmet grocery stores in the Brisbane region.The company's managersexpect to expand the business to other geographic regions, and maintain its product quality with the sustainable development of the company. They have decided to implement a balanced scorecard, and expect to implement the following balanced scorecard measures:

Financial Perspective

1. Analysis of manufacturing cost per case: ingredients, direct labor, packaging materials, and overhead
2. Operating profit per case
3. Return on investment

Customer Perspective

1. Number of customer complaints relating to taste, freshness, package integrity, appearance, and foreign objects
2. Quality index (an internal measure of manufacturing quality, including microbiology and chemistry)
3. Percentage sales growth

Internal Business Process Perspective

1. Ratio of plant production hours to total available time
2. Throughput (number of cases packaged)
3. Waste and scrap as a percent of total production cost

Learning and Growth Perspective

1. Number of work-related injuries
2. Number of training hours per employee
3. Number of community volunteer hours per employee

REQUIRED

The managers of the Keendy brew expect your evaluation for the proposed balanced scorecard. Therefore, you are required to make report to the managers presenting your evaluation regarding;

1. the proposed balanced scorecard design, and
2. whether they should adopt a balanced scorecard

The following questions will help you to structure your report

1. the proposed balanced scorecard design.

(a)Describe the organisation's vision and strategy