(Balanced Scorecard) Goodall Corporation makes a wireless computer keyboard called the Blackbird. The following information was compiled for 2010 and 2011.
|
2010 |
2011 |
|
|
Number of keyboards sold |
28,000 |
29,500 |
|
Plastic used (kilograms) |
14,000 |
15,100 |
|
Direct materials costs per kilogram |
$7 |
$10 |
|
Manufacturing capacity |
35,000 |
35,000 |
|
Spoilage |
18% |
25% |
|
Total manufacturing costs |
$495,000 |
$585,000 |
|
Total customer service costs |
$152,000 |
$161,650 |
|
Number of customers |
608 |
610 |
|
Cost per customer |
$250 |
$265 |
Due to increases in direct materials costs, Goodall is concerned that the profitability of its Blackbird line is decreasing. The company would like to reduce manufacturing costs and also reduce the amount of materials that are spoiled in a given year. Goodall also wants to grow its customer base more rapidly, as the industry market size for wireless keyboards increased over 25% from 2010 to 2011, but its results did not reflect this growth.
Identify three measures that you could use to help the company achieve its plans in each of the BSC perspectives.