Accounting for Decision Making and Control 7th Edition by Jerold Zimmerman

تمرين 3

The Pottery Store
The Pottery Store is a chain of retail stores in upscale malls that sells pottery, woodcarvings, and other craft items. The typical customer is shopping for a gift and spends between $50 and $200. Buyers in the corporate office contact artists around the country and buy inventory for the stores. Corporate headquarters sets the final selling price for each item and determines when to mark them down for sales. Each store manager is responsible for store staffing and layout. Store managers do not have responsibility for choosing the merchandise, store hours (set by the mall), or pricing decisions.
Required:
a. Design a balanced scorecard for the store managers.
b. How would your answer to ( a ) change if the store managers also had decision-making responsibilities for both selecting the merchandise to carry in the store and pricing?