Perform the following practical exercise, completing the balanced scorecard with the data below.

BALANCED SCORECARD Practical exercise

Financial perspective

Objective	Performances	Target Indicator	Indicator Achieved	Deviation
Increase in sales $	Promotion for 2nd purchase	250.000	180.000	-70.000
Net profit margin for the year $	Reduce costs	10%	8%	-2%

Customer Perspective

Objective	Performances	Target Indicator	Indicator Achieved	Deviation
Customer acquisition	Commercials make new visits	25	28	3
N of Complaints	Improved customer service	15	19	4
Loyalty (Number of customers without purchase)	Customer loyalty card	8	7	-1

Internal Perspective

Objective	Performances	Target Indicator	Indicator Achieved	Deviation
Productivity	Reduction of hours in production	13	15	2
Efficiency	Reduced wasted inputs	15%	10%	-5%
Digitalization	Implementation of HR communication tool Tramitapp	1	1	0

Innovation and Learning Perspective

Objective	Performances	Target Indicator	Indicator Achieved	Deviation
Formation	Number of employees taking courses	10	10	0
Motivation	Performance Bonuses	5	2	3
Work Environment	Internal Satisfaction Survey	10	10	0

Once the scorecard is completed, make comments on the results obtained by the company.

Example to perform the exercise:

Balance Scorecard analysis:

Sales: The goal has not been achieved, there is a deviation of $ 70,000

Clients: 3 more clients have been captured from the objective

Complaints: There have been 4 claims above the target.

We can conclude: 3 more customers have been captured than the target set. However, the increase in sales volume has not been achieved.

There are two arguments:

Increasing sales was not an achievable goal, which can create demotivation in commercials.

The segment of customers visited was not ideal to achieve the desired increase in terms of sales volume.

Annotations to analyze. Feed-back.

Analyze what was the error when setting the sales objective.

The rate of complaints is estimated to be high.

Performance: Give training to tele-operators "Customer Service".

discuss the results.