E14.28 Balanced scorecard; strategy map: manufacturer LO 14.5 (, 14.7 1, 14.8 2 Mobile Bling Lid manufactures accessories for mobile phones, which is a fast growing and very competitive market. Mobile Bling does not produce or sell mobile phones so has to rely on developing close relationships with mobile phone manufacturers to ensure that it can design and launch the right accessories in time for the launch of new models of phones. Mobile Bling's management team is considering designing a balanced scorecard to better manage its competing priorities, using Kaplan and Norton's four perspectives. The following company objectives have already been formulated and will now need to be reworked to suit the design of a BSC. . Achieve a 10 per cent increase in sales revenue and a 20 per cent market share. Achieve a return on investment of 15 per cent. . Design innovative accessories to suit the latest models of mobile phones and launch these on the market as soon as new phones are released. . Have flexible manufacturing processes and employee skills to produce the right products. Required: 1. Rework or modify each of the above objectives to suit the four perspectives of the BSC: financial, customer, internal business process, and learning and growth. You will need to break apart an objective to make sure it addresses a specific perspective of the BSC. 2. Draw a simple strategy map in the style of Exhibit 14.5. 3. For each perspective suggest one lag and one lead indicator