Monica's Mantles has a strategic objective of offering high quality mantles to discerning customers who are prepared to pay a premium price. The financial section of the balanced scorecard includes "\% reduction in cost of sales per unit". This is a good thing, as reduced cost of sales increases gross margin % and is in line with strategic objectives a bad thing, as reduced cost of sales may increase gross margin %, but it is not in line with strategic objectives a good thing, as it enables price reductions and sales volume increases a bad thing, as profitability will decline neither a good thing or a bad thing