Kilgors Wine Division: A Balanced Scorecard Simulation

Lee, the wine division manager at Kilgors, has been tasked with the implementation of a balanced scorecard (BSC) for the Wine Division. It will operate as a pilot for the company. The Wine Division already uses a combination of measures throughout the internal value chain. At present, however, these measures are used on an ad-hoc basis by the functional units, and the set of measures lacks integration. Management at Kilgors is hoping to achieve a more integrated set of performance measures, as well as a dynamic support tool to drive strategic decision-making through implementation of a BSC.