Chapter 22, Problem 22.16E

Evaluating management control systems, balanced scorecard. Quick Stop operates 1,000 convenience stores throughout the United States. The company’s slogan is “Best Stop of the Day,” and its mission is to make every customer a return customer. Quick Stop’s corporate strategy supports this mission by stressing the importance of sparkling clean surroundings, well-stocked shelves, and, above all, cheerful employees. Of course, improved shareholder value drives this strategy,

1. A. Assume that Quick Stop uses a balanced scorecard approach (see Chapter 12) to formulating its management control system. List three measures that Quick Stop might use to evaluate each of the four balanced scorecard perspectives: financial perspective, customer perspective, internal-business-process perspective, and learning-and-growth perspective.
2. B. How would the management controls related to financial and customer perspectives at Quick Stop differ between the following three employees: a store manager, a regional sales manager, and the corporation’s CEO?