Financial Customer Appendix A Strategy Map Sales Growth Increase number of new customers Ownership Equity Return on Investment ABC-based product costs Improve customer satisfaction Improve customer lead time Internal Processes Enhance product innovation Improve quality Learning and Growth Improve skills needed for product development Increase number of new features and new products Retain highly skilled employees Enhance employee skills Financial Appendix B Balanced Scorecard Sales, sales growth, by product and region Earnings before taxes ABC-based product costs Return on investment, by product line Number of New Customers Internal New product development Waste of materials Rework Productivity measures - materials per product Inventory levels Customer Happy customers Retention Customer satisfaction, in specific categories: quality, etc Employee satisfaction Organizational Learning & Growth Training hours Retention Cycle Time Measure 3% growth by product and region 5% increase 3% reduction in product costs 9% Increase in customers New products Less wastage Lower rework Better productivity Lower inventory levels 75% satisfaction rating on customer survey 75% satisfaction rating on customer survey 85% satisfaction on employee survey Hours of training per employee Reduction in time taken Product Line Sales Report Margaret Classic Contemporary Stewart Modern Western 2020 20% 33% 5% 40% 2% 2021 16% 35% 11% 34% 4% 2022 14% 33% 14% 33% 6% 2023 9% 31% 18% 31% 11% In your role as a recent management accounting graduate, Kelly is interested in your assessment of their current strategy. Kelly read an article on SWOT and value chain analysis last week. He would like you to develop a SWOT analysis for Tartan Corporation. The analysis should include two to three items in each category: strengths, weaknesses, opportunities, and threats. Also explain why the value chain is important to profitability and overall competitiveness and how it would be useful to a firm like Tartan? In preparation for the task force meeting, Kelly hired a consultant to prepare a strategy map (Appendix A) and balanced scorecard (Appendix B). Explain to Kelly what a strategy map is, what cause-and-effect outcome the map will have on the firm, and how it relates to its strategy and the balance scorecard? Also comment and make recommendations on the balanced scorecard the consultant prepared. Required Prepare a report for Kelly Arnold that address his questions.