Question 1: How does developing a strategy map and associated balanced scorecard help the leadership team implement the new strategy?

Developing a strategy map and associated Balanced Scorecard helps the man-agement team by clearly define the objectives and targets of the new strategy. As it is stated in the case, it is hard to implement a new culture in a company. By identifying the dimensions (Finance, Customer, Internal Process, and Potential and Growth) the management believes will make a difference and help VWB to accomplish the goal of changing the mindset of the company, with the strategy map together with the balanced scorecard it is possible to communicate easily through all levels down to the factory floor. The new strategy has to be under-stood by all employees in order to be successfully implemented. The Balanced Scorecard defines the role of each employee and the Executive Committee re-sponsibilities and how each improvement will be measured helping to clarify how each goal can be achieved.

Question 2: How well does the strategy map and the balanced scorecard capture VWB’s new strategy?

The main goal of VWB is to enable the company to regain its past #1 market po-sition in Brazil. To do so, they intend to re-brand VWB into a company with en-thusiastic and highly motivated employees in order to achieve high performance. The strategy was based on changing the management approach for working with employees in order to establish a new culture that could sustain improved finan-cial performance. Exhibit 4, VWB’s Strategic Map, defines the main challenges the company is facing: Financial, Customer, Internal Processes, and Potential and Growth Challenges. In order to face them, it is clearly stated on the Strategic Map how the company should act and how these actions will contribute to the main challenge of facing the company’s financial problems.