Rebecca's Coffee and Tea House: A Strategic Mapping and Balanced Scorecard Case Study

Abstract

This case is designed to be used in an undergraduate or M.B.A. managerial/cost accounting course. The case asks students to act as advisors to the owner of a relatively new coffee and tea house. Students' familiarity with coffee houses enhances the real-life application of cost/managerial concepts in the case. The primary learning objectives include understanding quality costs, developing a strategy map, designing a balanced scorecard (BSC), analyzing how some of the BSC measures would be captured and monitored, and articulating the advantages/disadvantages of linking a BSC to employee evaluation. The small business is easily understood by students and, therefore, the case allows for rich class discussion.