Kilgors have three different divisions: Wine Division; Hotels Division; and Entertainment Division. Your role is to prepare a balanced scorecard for the Wine Division to help managers evaluate performance.

1. Within the simulation, you selected the different BSC measures. On the table below, place a cross next to the measures you selected. Draw lines to demonstrate the cause and effect linkages between the measures that you have identified.

[2 Marks]

FINANCIAL	CUSTOMER
Return on investment	Discounts and rebates as a % of gross sales
Discounts and rebates as a % of gross sales	Net revenue growth by customers
Total cost of goods sold per case	Customer satisfaction index
WD operating income/divisional profit	Market share
Gross margin % per wine case	Quality index
Share price	Brand awareness performance
Net sales generated by new products in the last two years	Wine industry awards
Net revenue growth by customer	Average dispute resolution time
EBITDA
Free Cash Flow
INTERNAL BUSINESS PROCESSES	LEARNING AND GROWTH
Days inventory on hand (DIOH)	Employee engagement index
Production waste and scrap	Employee safety (LTIFR)
Operating equipment effectiveness	Training and development hours per employee
Schedule attainment	Rate of employee participation in community engagement projects
Employee safety (LTIFR)	Net sales generated by new products in the last two years
Rate of employee participation in community engagement projects	Knowledge sharing within the division
Quality index	Regrettable turnover ratio
Sustainability: total carbon emissions
Sustainability: energy efficiency
Sustainability: water efficiency

3.For each of the three (3) decision scenarios in the case, outline the reasons for your choices. What happened to each of the measures as a result of these choices? Explain using example of measures that changed colour.

[5+5+5 = 15 Marks]

SCENARIO 1

SCENARIO 2

SCENARIO 3

4. outline some of your main reflections on the experience? i.e would you have selected different measures? Why? Are their alternative measures that you would have used instead? Is the Kilgors BSC you developed a sueful enabling control tool? Why