Balanced Scorecard

ACCT505 – Managerial Accounting

Team Case Study 3 – Week 6

Balanced Scorecard Case – Team Case (2-3 team members)

(Course Objective G)

Many companies are using the Balanced Scorecard System to assist in their performance management. According to Garrison, Noreen, and Brewer (2015) a balanced scorecard “consists of integrated set of performance measures that are derived from and support a company’s strategy” (p. 490). In a Balanced Scorecard System the company’s strategy is translated into a system of performance measures that are used to monitor the company’s performance in meeting its strategic objectives.

As part of a two-member team, your task is to identify and discuss the key performance measures of a balanced scorecard. Then, find three companies that are currently using a Balanced Scorecard System by doing an internet and library database search. Internet searches as well searches of financial databases, such as Yahoo Finance, should help you in your efforts. Then discuss in as much detail as possible the specifics of the balanced scorecard that is being used by these companies.

Deliverable

Your team should prepare a 6-8 slide PowerPoint presentation, explaining the specifics of the balanced scorecard system of the three companies you selected in your research. This presentation should include your analysis of the advantages and disadvantages of each company’s Balanced Scorecard System. Be sure to clearly document the performance measures being used by each of the three companies.

Your PowerPoint presentation should be narrated using VoiceThread or similar technology. All team members must participate in the narration of the PowerPoint presentation.

APA standards are required to be followed for this presentation.

Reference

Garrison, R.H., Noreen, E.C, & Brewer, Brewer, P.C. (2015). Managerial Accounting (15th ed.). New York, NY: McGraw-Hill.

Grading Rubric

	Possible Points	Criteria and Point Range
Identification and Discussion of Performance Measures	20	0-12	11-13	14-16	17-20
Performance measures are not identified, nor is any detail provided about the company’s measures.	Performance measures are partly identify, and limited information about each company’s performance measures is provided.	All performance measures are identified, but generic information about each company’s performance measures is provided.	. All performance measures are identified and detail is provided about each company’s performance measures
Analysis of BSC Strengths and Weaknesses	30	0-17	18-21	22-25	26-30
No or very limited analysis of strengths and weaknesses is provided.	Strengths and weaknesses of each scorecard is provided in a very limited fashion. No evaluation is provided of the best scorecard. .	Most significant strengths and weaknesses are discussed an analyzed. Limited evaluation of the best scorecard is discussed. .	All significant strengths and weaknesses of each company are discussed and analyzed. An evaluation of the best scorecard is discussed.
Form	20	0-12	11-13	14-16	17-20
Poor writing and presentation skills, or no presentation provided.	Several problems noted in regard to writing and presentation skills.	Writing and presentation done well with a few minor errors	Virtually no errors in writing or presentation.