Hanson Corporation manufactures glass bottles. Hanson plans to grow their company by producing high-quality bottles at a low cost and they are delivered in a timely manner. Numerous manufacturers produce the same or similar bottle. Employee satisfaction and improving the manufacturing process is critical to implementing its strategy.

Identify one measure that you would expect to see included in the balanced scorecard for each of the following dimensions and which direction (increase + or decrease -) would you want the measure to move towards to show improvement.

a. for the financial perspective.

b. for the customer perspective.

c. for the internal business process perspective.

d. for the learning and growth perspective.