In the 2020/21 fiscal year, Fisher & Paykel planned to achieve their strategy by improving yields and reducing defects in its manufacturing operations. Fisher & Paykel's balanced scorecard for the just completed fiscal year 2021 as well as its performance in 2020 follows:

Objectives	Measures	Actual 2020 Performance	Target 2021 Performance	Actual 2021 Performance
Financial Perspective
Increase shareholder value	Operating Income changes from productivity improvements	$30,000,000	$13,000,000	$37,000,000
	Operating Income changes from growth	$48,000,000	$100,000,000	$200,000,000
Customer Perspective
Increase market share	Market share in non-invasive ventilators	50%	55%	60%
Internal Business Perspective
Improve manufacturing quality	First Pass Yield (measure of good units with no rework)	99.1%	99.2%	98.8%
Reduce delivery time to customers	Order delivery time	27 days	24 days	40 days
Learning and Growth Perspective
Develop process skills	Percentage of employees trained in process quality management	89%	90%	85%
Enhance information system capabilities	Percentage of manufacturing processes with real time feedback	84%	85%	83%

Explain to Fisher & Paykel's management about the cause-and-effect linkages between the different measures in their Balanced Scorecard. Include in your memo an analysis of the problems between the Internal Business Perspective and the Customer Perspective. Do you think employee satisfaction and the development of new products are critical for Fisher & Paykel to implement its strategy? Why or why not? Explain.