Twelve years ago, a friend of yours started a furniture and cabinet making company in Austin Texas. Started as a family business, the founders had a passion for wood working and the craft of building high quality, custom products. The company has grown in annual sales to $90 million and in the number of employees to just over 100. Once a small team of family and friends, the company now has two production workshops and a showcase storefront in downtown Austin. With a commitment for high quality products and an easy going, friendly work environment, both customers and employees report high levels of satisfaction.

The local housing market has seen significant growth in the last few years with future growth expected. As a result, the custom cabinet making side of the business has seen significant growth in sales. In comparison, the custom furniture side has been seen modest growth in sales but maintains higher profit margins per product.

The customer base has notable differences with the cabinet orders coming directly from home building companies, and furniture sales are primary from consumers who visit the website or showroom. Both customer types have different expectations regarding costs and timelines for product delivery. Home builders expect on-time delivery to the day. Furniture customers care less about delivery dates and more about quality.

The skillsets and personnel required for cabinet making and furniture making have changed as well. The furniture building is very much a craft requiring considerable skill and time. Much of the cabinet making has become more standardized and modular (different components made in advance). Given the growth in the cabinet sales, production scheduling has been challenging, as furniture and cabinets have very different lead times.

The current organization is designed with a functional structure that includes a department head for each of the following departments: marketing & sales, finance& human resources, product design, and production. The department heads report directly to the CEO. Most of the workforce works in one of the two workshops with a small support staff in the main office.

Given the potential for considerable growth in the custom cabinet market, as CEO, your friend is focused on expanding its product and doubling its cabinet sales within the next two years. Given the company's growth and its production scheduling challenges, the CEO has decided to restructure the organization into two divisionscustom furniture and custom cabinets with each division having a vice president that reports to the CEO.

Your friend has asked you how they will be able to tell if this restructuring is successful or not. You offered to make a balanced scorecard with specific metrics to help track whether the effectiveness of the organization has improved in light of this restructuring effort. In the space below, design a balanced scorecard for your friend that includes relevant metrics given the information that your friend has provided about the business. Your answer should demonstrate a direct connection to each of the 3 lenses that we have discussed in class.