Experience Parks Inc. ( EPI) operates 12 theme parks throughout the United States. The company’s slogan is “ Feel the Excitement,” and its mission is to offer an exciting theme- park experience to visitors of all ages. EPI’s corporate strategy supports this mission by stressing the importance of sparkling clean surroundings, efficient crowd management, and, above all, cheerful employees. Of course, improved shareholder value drives this strategy.

1. Assume that EPI uses a balanced scorecard approach (see Chapter 14) to formulate its management control system. List three measures that EPI might use to evaluate each of the four balanced- scorecard perspec-tives: financial perspective, customer perspective, internal- business- process perspective, and learning-and- growth perspective.
2. How would the management controls related to financial and customer perspectives at EPI differ between the following three managers: a souvenir shop manager, a park general manager, and the corporation’s CEO?

  • CreatedJanuary 15, 2015
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