What are the lessons learnt from ATH technologies case ( From the performance management point of view) ?

CASE ATH Technologies, Inc.: Making the Numbers Instructions: This case describes the evolution of an innovative, entrepreneurial rm in the medical technology industry. The successesand di'icultiesof the business are due in large part to management's attempts to design and use formal control systems to achieve prot and performance goals. The case is structured in ve chronological sections: (1) the founding of the com- pany. (2) growth phase, (3) push to protability (4) refocus on process, and (5) takeover by new management. At the end of each section, you will be asked a series of questions about how managers should use control systems to overcome the problems that they en- counter. Write your brief answer in the space provided before proceeding to the next section. In this way, you can evaluate your understanding of the applicable techniques to balance prot, growth, and control. I. The Founding of ATH Technologies, Inc. In 1986, Dr. Charles Casper and John Frost founded ATH Technologies, Inc. to develop, manufacture, and sell a new medical imaging product. Dr. Casper (47), a radiologist, had trained at Johns Hopkins medical school and, alter a research fellowship at Harvard Medical School, joined a private practice in Florida. Casper specialized in the use of imaging systems for the medical oractice. Over time. he had experimented with different orocedures. such as