Cost Management 6th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

تمرين 38

Balanced Scorecard and Strategy: Food Ingredients Compan y The balanced scorecard for a small food-ingredients company is shown below. The information is based on an actual company, and detailed information about its operations and strategy is confidential. You may assume that the firm's products and services are used by a diverse set of customers, including different types of food processors (Kraft, Heinz, Unilever,...), restaurant chains, bakeries, supermarkets, and the like. The company is located in a large city.
Source: Chee W. Chow, Kamal M. Haddad, and James W. Williamson, "Applying the Balanced Scorecard to Small Companies," Management Accounting, August 1997, pp. 2127.
Required Based on the information provided, determine what you think is the competitive strategy of the company. Does the balanced scorecard shown above reflect this strategy Why or why not