Mark Hopper owns Dane Champions, a dog kennel that raises champion Great Danes for showing and breeding. His vision is to be the best-known breeder of Great Danes globally. His strategy is to breed and sell dogs from outstanding lineage from the standpoint of both physical health and good-natured temperaments. Following is information about operations over the last year. Number of breedings Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦..                                  10 Number of puppies Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦..                                 45 Number of puppies sold Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦                               40 Number of puppies returned Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦.                                  2 Revenue from puppies Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦.                      $24,000 Kennel operating costs (not including MarkAc€?cs salary) Ac€¦Ac€¦Ac€¦.                      $35,000 Travel expenditures Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦.                       $55,000 Number of trips to dog shows Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦.                                 20 Winnings from dog shows Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦.                        $110,000 Number of championships Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦                                17 Number of dogs shown Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦                                  4 Puppy buyersAc€?c average satisfaction rating On a scale of 1 to 5, with 5 as most satisfied Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦                              4.5 Training time to prepare puppies for new homes (total hours).....                             14 Training time to prepare dogs for shows (hours per week per dog) Ac€¦                       2 REQUIRED A. Is the companyAc€?cs strategy one of cost leadership or product differentiation? Explain. B. Prepare a simple balanced scorecard with one strategic objective and related performance measure for each of the four perspectives for Dane Champions using only the data presented. Explain your choices. C. Kennel operating costs include the cost of a local high school student who cleans out the kennels every afternoon after school. Mark is considering whether to set up an individual scorecard for the student. He only pays minimum wage, and although the student is fairly slow, the kennels are kept reasonably clean. Mark wonders whether the student would resent being monitored more closely. Describe one reason for using a scorecard with the student and one reason against using it.

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Mark Hopper owns Dane Champions, a dog kennel that raises champion Great Danes for showing and breeding. His vision is to be the best-known breeder of Great Danes globally. His strategy is to breed and sell dogs from outstanding lineage from the standpoint of both physical health and good-natured temperaments.

Following is information about operations over the last year.

Number of breedings Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦..                                  10

Number of puppies Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦..                                 45

Number of puppies sold Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦                               40

Number of puppies returned Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦.                                  2

Revenue from puppies Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦.                      $24,000

Kennel operating costs (not including MarkAc€?cs salary) Ac€¦Ac€¦Ac€¦.                      $35,000

Travel expenditures Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦.                       $55,000

Number of trips to dog shows Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦.                                 20

Winnings from dog shows Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦.                        $110,000

Number of championships Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦                                17

Number of dogs shown Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦                                  4

Puppy buyersAc€?c average satisfaction rating

On a scale of 1 to 5, with 5 as most satisfied Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦Ac€¦                              4.5

Training time to prepare puppies for new homes (total hours).....                             14

Training time to prepare dogs for shows (hours per week per dog) Ac€¦                       2

REQUIRED

A. Is the companyAc€?cs strategy one of cost leadership or product differentiation? Explain.

B. Prepare a simple balanced scorecard with one strategic objective and related performance measure for each of the four perspectives for Dane Champions using only the data presented. Explain your choices.

C. Kennel operating costs include the cost of a local high school student who cleans out the kennels every afternoon after school. Mark is considering whether to set up an individual scorecard for the student. He only pays minimum wage, and although the student is fairly slow, the kennels are kept reasonably clean. Mark wonders whether the student would resent being monitored more closely. Describe one reason for using a scorecard with the student and one reason against using it.

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