1. Describe the balanced scorecard. Some people consider the balanced scorecard to be a technique for managing metrics. Others consider it to be a technique for managing organizational culture. Still others believe it is a technique for communicating strategy. Explain why you believe it is; one of those, more than one of those, all, or none.
2. Kaplan and Norton argue that a balanced scorecard should consider four perspectives: Financial, Internal, Customer, Innovation and Learning. Provide an example of an organization that should change one or more of the perspectives or should add an additional perspective. Explain your reasoning.
3. Desert Ford is a new and used auto dealership with seven major departments: new car sales, used car sales, service, parts, finance, IT, human resources. The general manager has recently developed a balanced scorecard (See attachment).
   1. What flaws, if any, do you see in the balanced scorecard?
   2. The general manager is considering whether or not to use unique scorecards for each department. What are the pros and cons of doing so? What do you recommend? Explain.

Perspectives Financial Perspective Increase long-term shareholder value Desert Ford Balanced Scorecard Initiatives Improve cost'unit officiency Make better use of existing capacity Customer Perspective Offer products and services that are consistent, timely, and low-cost Enhance brand and image High customer satisfaction Knowledgeable and skilled staff Extended service hours Productivity Metrics Monthly operating cost of units sold lot spaces utilized %. f. building utilized Marketing analysis report year over your Customer survey feedback year-over-year Market survey feedback year-over-year > 40 training hours/employe/year Add weekend and evening hour Service Center cycle time improvement Sales transaction cycle time improvement departments with simplemented Health & Safety Inspection score improvement % % reduction in waste and energy consumption On-line unit sales growth 20% per quarter Add 25% more spaces by end of year. Key milestones accomplished per plan % Internal Perspective Ensure operational excellence and being socially responsible Implement 58 Employee safety and health Go-Green initiative Enhance on-line sales operation Lot expansion Open 2nd dealership within 2 years, Growth Perspective Expand dealership Perspectives Financial Perspective Increase long-term shareholder value Desert Ford Balanced Scorecard Initiatives Improve cost'unit officiency Make better use of existing capacity Customer Perspective Offer products and services that are consistent, timely, and low-cost Enhance brand and image High customer satisfaction Knowledgeable and skilled staff Extended service hours Productivity Metrics Monthly operating cost of units sold lot spaces utilized %. f. building utilized Marketing analysis report year over your Customer survey feedback year-over-year Market survey feedback year-over-year > 40 training hours/employe/year Add weekend and evening hour Service Center cycle time improvement Sales transaction cycle time improvement departments with simplemented Health & Safety Inspection score improvement % % reduction in waste and energy consumption On-line unit sales growth 20% per quarter Add 25% more spaces by end of year. Key milestones accomplished per plan % Internal Perspective Ensure operational excellence and being socially responsible Implement 58 Employee safety and health Go-Green initiative Enhance on-line sales operation Lot expansion Open 2nd dealership within 2 years, Growth Perspective Expand dealership