PART B. The manager of the Tennis Court complains that sales and resulting earnings for the tennis courts are not higher due to the poor reputation of the restaurant. Because the restaurant staff are apparently rude and arrogant and overall the dcor is old fashioned, the overall reputation of the total complex is falling. The manager of the restaurant counters that, to keep operating expenses under control and improve ROI, staff wages have been cut to the minimum wage. The manager of the Tennis court says his friend Lilli who is studying such problems at university claims that other evaluation techniques such as residual income or a balanced scorecard approach should be considered in an effort to resolve this problem. Instructions Select three balanced scorecard perspectives with minimum one strategy for each that might be useful to the Linda Tennis Complex in evaluating the Restaurant. In doing so, identify:

a) Firstly explain the benefits of Balanced Scorecard

b) The organizational goal that the measure is designed to support.

c) The employee resources and efforts that will be affected by the measurement.

d) How the employees should receive feedback and be rewarded for progress toward achieving goals

APPENDIX A The Linda Tennis Complex is a new venture for the group which was acquired cheaply" during the corona virus. As usual Linda has named it after himself. It has 10 courts out- side and 5 indoors. There is also a restaurant and pro shop. Thus, the complex is organized into three business lines that are treated as investment centers. Linda does not know staff well but would like to better understand the business. Budget information for the 2021 for these three departments is shown below although as- sumes there will be no more lockdowns. The managers of each of the departments are evaluated and bonuses are awarded each year based on ROI. Tennis Court Tennis Shop Restaurant Sales 7,000,000 700,000 3,000,000 Operating expnses 5,000,000 500,000 1,250,000 Operating earnings 2,000,000 200,000 550,000 Average investment 5,000,000 1,200,000 3,000,000