Mercury Athletics manufactures sporting goods that are then sold

Mercury Athletics manufactures sporting goods that are then sold to retailers. It is a very competitive industry where quality and price are important to gain space on retailers’ shelves. Mercury’s strategy is to produce defect-free athletic equipment that can be sold at moderate prices.

Required:

Prepare a balanced scorecard, without numbers, for Mercury Athletics that will help them to achieve their strategy and to maximize long-term shareholder value.