Accounting for Decision Making and Control 8th Edition by Jerold Zimmerman

Exercise 1

Old Town Roasters
Old Town Roasters (OTR) owns and operates a chain of 12 coffee shops around town. OTR's strategy is to provide the highest-quality coffee and baked goods in a warm, friendly environment. Each OTR provides its customers Internet access and current newspapers. Some shops are open 24 hours a day, especially those located around college campuses. Each shop manager is responsible for deciding the hours that the store is open, the selection of baked goods to stock, and the number of Internet terminals to provide in the store.
Required:
Design a balanced scorecard to evaluate and reward the manager of each shop.