Cost Management: A Strategic Emphasis 7th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

Exercise 59

Balanced Scorecard; Strategy Map The following are critical success factors for Dell Inc.
• Product manufacturing time
• Customer perception of order-taking convenience and accuracy
• Revenue growth
• Selling expense to sales ratio
• Number of new manufacturing processes developed
• Order processing time
• Raw materials inventory
• Training dollars per employee
• Number of emerging technologies evaluated
• Customer retention
• Manufacturing defects
• Number of new manufacturing processes under development
• Customer satisfaction with speed of service
• Gross margin
• Operating cost ratio
Required
1. Using the four BSC perspectives (learning and growth, internal processes, customer, and financial), sort these CSFs into the appropriate perspective.
2. Create a simple strategy map for Dell Inc.