17 A COMPANY’S BALANCED SCORECARD SHOULD BE DERIVED FROM AND SUPPOR...
10-17 A company’s balanced scorecard should
be derived from and support its strategy. Since
tion problems, a result could be excessive labor
different companies have different strategies,
time and therefore an unfavorable labor effi-
ciency variance. Poor quality materials would not
their balanced scorecards should be different.
ordinarily affect the labor rate variance.