Question 2

Sam, the CEO of XYZ Company, has learned about the balanced scorecard and wants to implement it at the company. Sam wants to design the scorecard to fit the companys objectives as follows:

Financial

• Higher profitability and better sustainability

Customer

• Put customers interest first
• Offer services that provide good value for customers

Internal Business Process

• Enhance the efficiency of operations

Organizational Learning

• Empower staff to make better decisions and work more efficiently
• Encourage knowledge learning and sharing

Develop at least one measure for each of the above objectives (you answer should include total eight measures).