Company ABC is implementing a balanced scorecard approach to measure performance. Develop a balanced scorecard for the company and answer the following:

• Requirement 1: Identify four key performance indicators (KPIs) for each perspective (financial, customer, internal processes, learning and growth).
• Requirement 2: Define targets or benchmarks for each KPI.
• Requirement 3: Discuss how the balanced scorecard will help the company align its performance with its strategic objectives and improve decision-making.