Maser

Introductory case about the Balanced Scorecard (BSC). During an initial meeting between the controller and the top-level managers at Maser, the managers state their doubts about the usefulness and implementation of the BSC. The case is laid out in the context of a medium-sized company with limited resources. It allows for an animated in-class discussion about different aspects relating to the BSC, such as the number of indicators and perspectives, the relationship with strategy and the incentive system, and the difference between good and bad management indicators.