Chapter 28, Problem 3PA

Hyperflash Inc. has a balanced scorecard that includes the following relationships:

Actual results for this month and last month are as follows:

Instructions

1.    Analyze these data to verify whether they support the expected relationship between the strategic objectives and performance metrics.

2.    Identify three possible reasons for any unsupported relationship you identified in part (1).

3.    Which of the three possibilities you identified in part (2) is the most likely reason for the unsupported relationship you identified in part (1)?