The first of the two parts of the case for the development and use of Balanced Scorecard (BSC) in the USA Mobil Marketing and Processing Division. Split from the original (A) case, to give students the opportunity to offer the objectives and measures for the initial BSC division, not seeing the actual choices made by managers Mobil. Describes how the general manager of marketing and processing division of a major oil company in the midst of implementing profit turnaround. He has turned highly centralized, organized functionally divided into 17 independent business units and 14 domestic suppliers. The department also launched a new, market-segmented strategy for high-end customers.
The Director-General recognizes, however, that the new organization and strategy will require a new measurement system. He turns to the BSC because of its ability to link the measurement strategy, and to help new profit center managers to develop individual strategies for their local responsibilities. This case describes the development of the initial parts of BSC, and the formulation of objectives and measures for financial and learning and growth perspectives. "Hide
by Robert S. Kaplan Source: Harvard Business School 10 pages. Publication Date: June 26, 1997. Prod. #: 197120-PDF-ENG