"The Balanced Scorecard, referred to as the BSC, is a framework to implement and manage strategy. It links a vision to strategic objectives, measures, targets, and initiatives. It balances financial measures with performance measures and objectives related to all other parts of the organization. It is a business-performance management tool."

Required:

In your opinion, where should the practice of BSC start, with the whole company or the business unit, i.e., at the company level or division level? Your discussion can be supported with benefits of implementation in your selected level and relevant implementation issues in the four perspectives.(20 marks)