CEO
CFO
CTO
CMO
Manager
Manager
Manager
Manager
Line Workers
Line Workers
Line Workers
Line Workers
Total Income Statement
PC1
PC2
PC3
Revenue
COGS
Gross Profit
Selling Exp
General & Admin
Total cost of cleaning services
$800
Jewlery
2400
0.6
$480
Repair
600
0.15
$120
Clothes
1000
0.25
$200
Total
4000
$800
Total Cost of advertising campaigns
100000
Dept 1
220000
28%
27500
Dept 2
400000
50%
50000
Dept 3
180000
23%
22500
Total
800000
100%
100000
Total Cost of Rent
130,000
$
First Floor
sq feet
Allocation %
Dept 1
1440
30%
25,350
$
Dept 2
3360
70%
59,150
$
4800
100%
84,500
$
Second Floor
Dept 3
2016
42%
19,110
$
Dept 4
960
20%
9,100
$
Dept 5
1824
38%
17,290
$
4800
100%
45,500
$
130,000
$
Revenue
100000
100000
100000
Direct Expenses
25000
35000
45000
Mgr is responsible
75000
65000
55000
Indirect Expenses
Utilities
5000
5000
5000
Rent
Taxes
Cost Centerss
Net Income
10000
5000
-15000
EXAMPLE
Dept A
Dept B
Dept C
18815
76300
34440
3660
37060
7386
15155
39240
27054
29%
22%
32%
Investment Center
ROI
Net Income
Avg Assets
ROI
Cameras
4500000
20000000
23%
Phones
1500000
12500000
12%
Computers
800000
10000000
8%
Target Market
12%
Balanced Scorecare perf. Indicators
Target
Measure
Timeline
Customer
Customer satisfaction rate up by 5%
1% per year
per quarter
Financial
Learning and Growth
Interal Process
1-2 objectives for each area
Guitar Dept
Piano Dept
Sales
370500
279500
650000
COGS
320000
175000
Salaries
35000
25000
Maintanance
12000
10000
Utilities
5000
4500
Insurance
4200
3700
Segment CM
-5700
61300
Advertising (sales)
15000
Salaries (employees)
27000
Office Expenses (sq ft)
5700
3200
Dept
sq ft
# employees
Guitar
5000
3
Piano
3000
2
Advertising (sales)
Salaries (employees)
Office Expenses (sq ft)
Manager
Line Workers
CC1
CC2
CC3
Cont margin
Residual Inc
2100000
0
-400000
Owner
Chief Marketing Officer
