Your team has been brought in as a consultants to Zynga. The Company is going through significant turmoil. With recent layoffs and significant issues with financial performance, theres a lot of work to be done. The teams first task is the following:

i. Would you have sales be a profit center or a cost center? Explain the nature of the P&L if a profit center or cost centers (e.g. would you use a full P&L Revenue-COGS-OpEx or a partial P&L Revenue marketing expenses - )

ii. Would you have finance be a profit center or a cost center? Explain the nature of the P&L if a profit center or cost center (e.g. would you use a full P&L Revenue-COGS-OpEx or a partial P&L Revenue marketing expenses - )

iii. Build a Balance Scorecard for the Finance team at Zynga. Be sure to include what you will measure the teams success on (Remember: Zynga is in trouble so be thoughtful in your metrics evaluation given that backdrop).