Use the Kaplan & Norton framework and build the map along these steps. 1. Develop a list of issues / goals mentioned by each of the interviewees for each of the four levels of the balanced scorecard. Financial outcomes (shareholder perspective) Customer outcomes (client perspective) Operational outcomes (Internal process perspective) Employee outcomes (Development & growth perspective) 2. Cluster the issues by topic where each topic represents a strategic objective and each sub-topic/issue is a sub-objective. Label each objective. For example: Objective: P1: Increase Quality of Product Sub-Objective: P1A: Increase quality of customer feedback Sub-Objective: P2A: Innovate the production line Sub-Objective: P3A: Increase communication between marketing and production Sub-Objective: P4A: Implement quality control processes 3. Draw a graphical representation of the strategy map indicating cause-and-effect linkages between the objectives using the BSC template