/cc2009/ Sample Case Overview & Tutorial Manipulating the Balanced scorecard This case can be downloaded from the website /cc2009/ /cc2009/ Four Steps /cc2009/ First-Step Case overview ? Where ? IFS in Texas ? When ? Use balanced scorecard for performance evaluation ? Karl was promoted, and Michael take in charge of this branch /cc2009/ First-Step Case overview ? Who /cc2009/ Second-Step Case analysis ? What ? Michael choose last option for metrics, which is lower than before. ? Marry consider this decision isn ’ t reasonable and share her concerns with Michael, but Michael disagree her strongly ? Why ? Branch manager has the power to choose the indicators in the BSC Report ? Marry consider the action will reduce the bonus of everyone except Michael ,who will get high bonus next year /cc2009/ Third-Step Make a Decision ? Go along with Michael ? Talk to Paul Parker ? Contact Karl /cc2009/ Forth-Step Act
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