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.