Saffron Phelong the managing director, has asked the financial controller, Clarence Brown, to de 14.36 Balanced Scorecard; strategy map: service firm 14.5 Clean Living Ltd is a travel company that specialises in green tours-package tours to environmentally sensitive destinations. These types of tours are growing in popularity and, while Clean Living has las 14.6 problem attracting customers, it has noticed that a number of competitors have just commenced 14.7 operations. Even some of the regular' tour companies are starting to offer green tours. 14.8 and implement a new performance measurement system that may help protect the business again competitors. Phelong has spent many years working for large multinationals and appreciates the value strategic planning and a good performance measurement system. Recently she attended a seminar on balanced Scorecards To provide the foundation for a new performance measurement system, the managers of the company participated in a strategic planning retreat. They drafted a set of objectives to support the hou perspectives of a balanced Scorecard, Perspectives Financial Customer Objectives Improve cash flow Improve profit Increase market share Increase customer satisfaction Increase office cost effectiveness Develop innovative tours Increase environmental knowledge of employees Internal business process Learning and growth Required: 1 Based on the objectives provided, draw a strategy map for Clean Living Ltd. 2 For each of the four perspectives, provide lead and lag indicators that would support the objectives Make sure that your measures relate specifically to Clean Living Ltd