HealthSmart sells wellness programs to employers to improve employee health and well-being, which helps companies increase employee productivity and gives HealthSmart an important competitive advantage. HealthSmarts corporate strategy is focused on creating the best results in the industry by using a proprietary health behavior change system called the transtheoretical method (TTM). The firm invested nearly all of its capital into creating its TTM solution and training its clinicians this year, but that has left too little capital for effective marketing and promotion of TTM for the remainder of this year. HealthSmarts chief marketing officer worries that without enough marketing budget to promote TTM, her company will not meet its revenue goals this year. Now, apply what you learned in this weeks reading, Using the Balanced Scorecard as a Strategic Management System by Robert S. Kaplan, David P. Norton, to discuss this problem. Answer the following questions in your response:

• Is there a problem with HealthSmarts budgeting process? How would a balanced scorecard (BSC) help HealthSmart create a better budget?
• How might the use of a BSC influence capital budgeting at the firm in order to achieve its financial goals?
• How would the use of a BSC improve HealthSmarts ability to market TTM?