Subject category:
Finance, Accounting and Control
Published by:
Harvard Business Publishing
Version: 30 April 1998
Length: 8 pages
Data source: Field research
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Abstract
The general manager of a local gasoline/distillate sales and distribution business unit must communicate a new strategy to the unit's 300 employees. An initial strategic planning exercise identified a high- priority list of opportunities that blended the parent division's national strategy with a customized, local strategy. But for the new strategy to be effective, the old measurement system, which stressed only sales volume and cost reduction, had to be replaced. The manager led the development of a local Balanced Scorecard (BSC), derived from the division scorecard (described in the (A) case). To communicate the critical features of the local BSC, the unit's senior managers established a Super Bowl competition in which all employees were challenged to achieve stretch targets on five BSC measures. This case describes the communication and management processes for the Super Bowl measures.
Location:
Industries:
Size:
USD1 billion revenues, 300 employees
Other setting(s):
1995
About
Abstract
The general manager of a local gasoline/distillate sales and distribution business unit must communicate a new strategy to the unit's 300 employees. An initial strategic planning exercise identified a high- priority list of opportunities that blended the parent division's national strategy with a customized, local strategy. But for the new strategy to be effective, the old measurement system, which stressed only sales volume and cost reduction, had to be replaced. The manager led the development of a local Balanced Scorecard (BSC), derived from the division scorecard (described in the (A) case). To communicate the critical features of the local BSC, the unit's senior managers established a Super Bowl competition in which all employees were challenged to achieve stretch targets on five BSC measures. This case describes the communication and management processes for the Super Bowl measures.
Settings
Location:
Industries:
Size:
USD1 billion revenues, 300 employees
Other setting(s):
1995