Twitter limited manufacturers accessories of mobile phones which is fast growing and very competitive market. Twitter does not produce or sell mobile phones so must rely on developing close relationship with mobile phone manufacturers to ensure that it can design and launch the right accessories in time for the launch of new models of phones.

Twitter's management team is considering designing a Balanced Scorecard to better manage its competing priorities using Kaplan and Norton's four perspectives. The following company objectives have already been formulated and will now need to be reworked to suit the design of a BSC.

Achieve 10 person increase in sales revenue and a 20% market share

Achieve a return on investment of 15%

Design innovative accessories to suit the latest small models of mobile phones and launch these on the market as soon as new phones are released.

Have flexible manufacturing process and employee skill to produce the right product

Required:

A) Rework/modify each the above objective to suit the Four perspective of the Balance Scorecard (Hint: you will need to break apart an objective to make sure it addresses a specific perspective of the balance scorecard).

B) For any two of the perspectives suggests one lag and one lead indicator