Many organizations focus their strategy on providing high-quality customer service and consequently place metrics concerning customer relationship

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Many organizations focus their strategy on providing high-quality customer service and consequently place metrics concerning customer relationship management on their balanced scorecards. Consider Sam’s Pita Pit and the Classic Steakhouse, two restaurants with different target markets and different strategies. Sam’s Pita Pit is located near a college campus and serves mainly students looking for a healthy meal, quick service, and low prices. While there are several tables in the restaurant where customers can dine in, most of Sam’s business is on a take-out basis. Classic Steak House, on the other hand, is an upscale restaurant targeting business lunches and special occasion dinners. Customers value good-quality food and ser- vice and spend on average $150 per table. Both restaurants are considering implementing balanced scorecards.
Required:
What kind of measures might Sam’s Pita Pit and the Classic Steakhouse include in the customer category of their new balanced scorecards? Create a table with one column for each set of measures. Which measures would be similar and which would be different across scorecards and why?
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Managerial Accounting

ISBN: 978-1259024900

9th canadian edition

Authors: Ray Garrison, Theresa Libby, Alan Webb

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