The Department of WWT is a state government department that provides financial support and counselling services to several groups in the community: the elderly, the unemployed and children at risk. WWT is accountable to a range of stakeholders, some of whom dictate specific deliverables or performance requirements (the government) while others are community-based interest groups and clients.

The government requires that WWT provides high quality, timely and relevant services to clients and that it achieves service delivery improvements and operates within a tight budget. The government also expects WWT to implement government decisions that involve changes in service, on time and within budget. Clients expect services to be easy to access, of high quality and suited to their circumstances. Community groups expect to have an involvement with WWT so WWT needs to develop close relationships with those groups and consulted closely to ensure that the services it provides to clients are appropriate.

WWT is structured into three divisions: Aged and the Unemployed, Child Safety, and Financial Support. Each division is managed by a Divisional Director who forms part of WWTs senior management team.

The Director of WWT wishes to put in place a performance management system to help manage these accountabilities. He has talked to his senior management team and they agree that a balance scorecard with appropriate perspectives and a range of lag and lead indicators is the way to proceed.

To provide the foundation for the balance scorecard, all the company managers participated in a strategic planning retreat. The outcome of the retreat was a mission statement for the WWT and the identification of five perspectives for the BSC:

Mission: Provide timely financial support and advice to individuals and families in need and encourage them to become self-sufficient.

Perspectives: Government and other stakeholders, clients, service delivery, employees, finance.

Required:

1. For each perspective, provide one or two objectives.
2. Use the objectives to draw a strategy map.
3. Formulate a balanced scorecard for WWT that includes two or more lag and lead indicators to support each objective. Make sure that measures relate specifically to WWT.
4. Explain how your balance scorecard may be used by the WWT senior management team to monitor managerial and divisional performance, to motivate all WWT staff and as a tool for continuous improvement.