Company Zeta manufactures action figures. The marketing and creative team prepares a concept of each new set of action figures to be manufactured. A small and cohesive team of designers create the prototypes of the action figures based on the concept prepared by the marketing and creative team. The prototypes of the action figures are then assessed by the marketing and creative team. If the marketing and creative team approves the prototype the design team has to prepare the setup for the production line. The production line is labour intensive and centralized in a warehouse located in an industrial suburb in Victoria. Before marketing and sales begin, samples of the action figures are subject to strenuous quality testing following the international safety standards for action figures. Once the new set of action figures is deemed safe the marketing and sales of the product begins. Currently, Company Zeta uses its sales figures as the only measure of customer satisfaction.

Now Company Zeta is considering implementing a Balanced Scorecard (BSC), focussing on the performance of each set of action figures.

Required:

If Company Zeta implements a BSC, recommend a measure for each one of the four perspectives of the BSC and justify why you have selected such measures