To perform the CPM$,$ enter exactly $12$ critical success factors of starbucks, no more and no less. You may use some of the ones listed below if you like but try to use ones that are more pertinent to your company. For example, if your case is Delta Airlines, perhaps include on time arrival, extra fees, and frequent flyer points as factors, rather than the canned factors below. In a CPM$,$ factors do not need to be overly specific, but they should be divisional in nature to the extent possible. If Pepsi Co$.$ is your firm, your factors should be about the firm's soda business, Frito Lay business, bottling business, etc. rather than just general "advertising." advertising for what division $($business$)$ are you referring to$?$ Frito Lay's advertising, soda marketing, etc. All divisions do not need to be treated equally; allow more coverage for divisions with more revenue and those most pertinent to your strategic plan.