$($b$)$ In the mid$-1990$s$,$ Mobil Corporation's Marketing and Refining $($MSR$)$ division underwent a major reorganization and developed new strategic directions. In conjunction with these changes, MSR deweloped a Balanced Scorecard around four perspectives: financial, customer, internal business processes, and learning and growth. Subsequently, M$8$R linked compensation to its Balanced Scorecard metrics. To illustrate, all salaried employees in MSR$\text{'}$s Natural Business Units recelved the following percentages of their competitive market salary.

$\backslash$table$[[,\backslash$table$[[$Poor$],[$Performance$],[$within Industry$]],\backslash$table$[[$Average$],[$Performance$],[$within Industry$]],\backslash$table$[[$Performance$],[$Best in$],[$Industry$]]],[$Base pay,$90\%,90\%,90\%$