Many organizations implementing the balanced scorecard have a set of measures that capture the customer or “external” perspective. Sample measures in this category include customer satisfaction and market share.
Consider Tony’s Pizza and the Gallery, two restaurants with differing strategies and clientele. Tony’s serves college students and prides itself on offering cheap pizza at your doorstep in 20 minutes or less. The Gallery is an up-market restaurant where the average check is over $100 per person. Both restaurants have implemented the balanced scorecard to assess and monitor their performance.

Required:
a. Considering only the customer perspective, what kinds of measures might Tony’s include in its scorecard? What measures would the Gallery include?
b. Why do these two scorecards have so little in common, even though both businesses are for-profit restaurants?