This case aims to support an open discussion about the use of performance measurement and management tools in a company experiencing growth, how they are selected, but also their implementation.
This is a case involving new managers who want to establish a management control system in order to enhance the performance of the company. This must form an integrated part of the company strategy.
The present case study is potentially a good illustration of performance measurement that uses dashboards, balanced scorecards (Kaplan & Norton) and financial Key Performance Indicators (ROI, Gross Margin) as well as incentive rewards.
All of these management control mechanisms and performance measures (in particular financial measurements) can only be implemented through an IT system in which employees input data in order to communicate and gather information.
However, implementing an IT solution can be difficult in a very small company, where key employees are not at all familiar with computers and can be particularly reluctant to modify their habits. The introduction of changes should be carefully monitored in order to avoid diminished performance.

Performance measurement - balanced scorecard - Managerial accounting and control.

Students can be of any level. The case study can be used in a variety of ways; in courses on Performance measurement, Balanced scorecard; management control. It can be used in Graduate Program, in post graduate program or MBA/ Executive MBA courses as well as executive education programs.