Santiago, Jieralyn P. Acctg.

9 :3089
BSA 3-B

Balanced Scorecard: Case Problem

Requirement 1: Balanced Scorecard

Perspective Objective Measure Change

Revenue Growth Resort Sales +
Financial Resort return on +
Asset Utilization
investment

Improve Product Customer satisfaction

+
Functionality with menu choices
Customer
Improve Product Customer satisfaction
+
Delivery with service

Improve Process Dining area

+
Quality cleanliness
Process
Increase Process Average time to take
-
Efficiency an order
Decrease process Average time to
-
time prepare an order
Increase number of Number of menu
+
offerings items

Percentage of the
Increase employee cooking staff
+
capability completing a basic
cooking course
Learning
Percentage of
Increase employee restaurant staff
+
capability completing a
hospitality course
Requirement 2:
Financial
Return in investment

Customer Resort sales

Customer satisfaction with service

Menu choices
Customers satisfaction with

Internal Business Processes

Dining Area cleanliness

Number of menu items
Average time to take an order Average time to prepare an order

Learning and Growth

Percentage of restaurant staff completing hospitality course

Percentage of cooking staff completing cooking course

Requirement 3: the hypotheses built into the scorecard are the following:
a) If the percentage of dining room staff who complete the basic hospitality course
increases, then the average time to take an order will decrease.
b) If the percentage of dining room staff who complete the basic hospitality course
increases, then dining room cleanliness will improve.
c) If the percentage of kitchen staff who complete the basic cooking course increases, then
the average time to prepare an order will decrease.
d) If the percentage of kitchen staff who complete the basic cooking course increases, then
the number of menu items will increase.
e) If the dining room cleanliness improves, then customer satisfaction with service will
increase.
f) If the average time to take an order decrease, then customer satisfaction with service
will increase.
g) If the average time to prepare an order decrease, then customer satisfaction with service
will increase.
h) If the number of menu items increases, then customer satisfaction with menu choices
will increase.
i) If customer satisfaction with service increases, resort sales will increase.
j) If customer satisfaction with menu choices increases, resort sales will increase.
k) If sales increase, weekly return on investment for the resort will increase.
Requirement 4:
Management will be able to tell if a hypothesis is false if a corresponding linkage for an
improvement in a performance measure (if statement) does not, in fact, lead to improvement in
the performance outcome measure (then statement). For example, if the number of menu items
is increased, but customer satisfaction with the menu choices does not increase, management
will immediately know that something was wrong with that particular hypothesis.
Management will know if a hypothesis is false if a corresponding linkage for an
improvement in a performance measure (if statement) does not result in an improvement in the
performance outcome measure (then statement). For example, if the number of menu items is
increased but customer satisfaction with the menu options does not increase, management will
immediately recognize that something is wrong with that hypothesis.