You are a member of the management accounting team of this supermarket. The CEO has required the team to prepare a report on what has happening and how to improve the performance of this supermarket.

To give you a guide on how you can construct your report, please refer to the following items: 

(a) Classify each performance measure according to one of the four balanced scorecard perspectives  

(b) Which performance measures need further investigation? Explain  

 

Happyshop Case Study A large supermarket "Happyshop" in Brisbane sells vegetables, fruits, meat and seafood. The products come from different areas in Australia, while the seafoods also come from overseas. To keep the temperature, all frozen products are packed in stereo foam boxes. Happyshop has used a balanced scorecard for several years. The store's mission is to provide customers with high-quality shopping experience, highest cost efficiency and increase environmental performance. The company's strategy has been to focus on reducing wait time for help on the floor and at the checkout counter, increase cost efficiency and increase environmental sustainability. During pandemic and lockdown time in 2020, the online orders have increased significantly. To deliver the product to the customers, the supermarket has worked together with a delivery company "UberGroccer". The customer pays the delivery cost. Information for the last two years follows. 123456 7 8 9 10 11 12 13 14 15 16 17 Total revenue Total sales return Average sale (total revenue/ invoice Total labour cost Utilities cost Average Packaging cost per online order Average variable cost per sale Number of items out of stock Daily average number of shop attendance Daily average customer come to the shop Average customer waiting time for help on the sales floor Average customer waiting time at the checkout Percentage online sales to total sales Number of carton dump in the bin ( in kgs) Number of stereo foam dump in the bin Number of plastic bags sell to customers Number of green waste (in kgs) 2019 $ 8,000,000 $570,000 $ 70 $ 2,000,000 $ 21,000 $70 $ 70 1200 10 150 3 minutes 14 minutes 30% 500 1200 500 200 2020 $ 8,580,000 $ 600,000 $100 $2,220,000 $ 24,000 $ 150 $75 1800 15 60 6 minutes 10 minutes 60% 800 1500 600 400 Although Amanda, the CEO, of this supermarket is happy with the increase of the revenue, she is not sure why the waiting time at shop floor has increased, the cost efficiency reduced and the cost to dump the cartoons and boxes has increased.