参考号：EM13171570
Question #1
Assume the CFO of your organization approaches you to ask your advice about implementing the Balanced Scorecard at your organization.
A）List and describethe four perspectives of the Balanced Scorecard.
b)What steps would you encourage him or her to take in order to successfully implement and use the Scorecard?
Question #2
The ABC Company manufactures widgets. It competes and plans to grow by selling high-quality widgets at low prices and by delivering them to customers quickly. There are many other companies in the industry producing similar widgets. ABC believes it needs to continuously improve its manufacturing and delivery processes and that having satisfied employees are both critical to its long-term success.
A）Based on this information, what type of strategy do you believe ABC is pursuing?Be sure to back up your claim with specific evidence.
b)列表并合理eight metrics (2 in each of the Balanced Scorecard perspectives) that you believe ABC should include in its Balanced Scorecard.
c) ABC calculates the following figures:
2011 operating income |
$1,850,000 |
2012 operating income |
$2,013,000 |
Growth component |
$85,000 |
Price-recovery component |
(72000美元) |
Productivity component |
$150,000 |
In addition, the market for widgets did not grow in 2012, input process did not change in 2012, and ABC reduced its selling price in 2012.
根据这些信息，您是否认为ABC在2012年的营业收入增加与您在A部分中确定的策略一致？Be sure to justify your answer with specific information.
Question #3
考虑以下质量成本报告：
|
Year 1 |
Year 2 |
Year 3 |
Prevention |
$ 950 |
$1,065 |
$995 |
Appraisal |
$1,250 |
$1,100 |
$900 |
内部故障 |
$875 |
$925 |
$975 |
External failure |
$ 1,400 |
$1,500 |
$1,625 |
Total quality costs |
$4,475 |
$4,590 |
$4,495 |
总收入 |
$25,000 |
$26,500 |
$27,775 |
Do you believe this firm's quality initiatives have been successful?Be sure to justify your opinion with specific information from the quality report.