Disadvantages of balance scorecard

Answer 1:

A master budget is prepared to achieve the optimal or ideal conditions.   Sometimes the employees may fail to meet the budgetary targets because of some reasons. The reasons include lack of support of the management, the problem of coordination, and uncertainty about the future. The management is required to provide enough support to the employees to help them achieve their budgetary target. Lack of support from the management may lead to declining performance of the employees, and they will fail to meet the budgetary target.  The departments may fail to offer proper coordination and support, resulting in missing the budgetary targets. Departments, including the production, sales, purchasing, and marketing, should have effective coordination to ensure budget realization.  Employees may also fail to meet the budgetary targets because of uncertainty about the future.  Prediction of the next year’s master budget requires accurate forecasting, which may not be realized because of future uncertainties, such as inflation. Inflation will cause an increase in the estimated costs, and the budgetary costs will increase.

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Management has to take several measures to curb the employee’s complaints and ensure the budgetary targets are met. First, the management should set an attainable budget; it refers to the budget that average employees can achieve, and workers who perform better can surpass the budgetary targets.  The budget is set on the assumption of the ideal conditions that the average employees can achieve. Secondly, the management should provide support to the employees. The management should provide necessary support, tools, and equipment that will be helpful to assists employees in achieving their budgetary targets.  Lastly, the management should ensure there is proper coordination among various departments. Effective coordination ensures that departments effectively coordinate in the realization of the budgetary targets.

Answer 2:

The traditional system of allocating overheads is based on using one overhead to allocate overheads to the items. The method uses a single or blanket basis to allocate overheads such as machine hours, labor hours or materials costs. The method may not be inaccurate in allocating overheads, and activity-based costing (ABC) may be more appropriate in allocating overheads in some situations.

The activity-based method is based on determining the suitable drivers in the allocation of the overheads. Drivers that may be used in the determination of the overheads may include a number of set-ups, number of requisitions, labor hours, machine hours, material costs, and number of orders.  Buzz Ltd should determine the suitable driver that is most appropriate in the determination of overhead of the particular product.  For example, the number of requisitions should be suitable in deciding the overhead allocation for the products such as buses, trains, caravans, and trucks.

Unlike the traditional system, the ABC method, the overhead for each activity is determined, and then the total overhead is determined for each activity or driver. For example, overheads will be determined using the number of requisitions, machine hours, labor hours, material costs, and the number of set-ups.  Based on the activity level, the overheads will be allocated to each product, and the total overhead for the product will be determined.

Activity-based costing offers a more accurate method of allocating overheads to services or products, resulting in better pricing decisions.  The method provides managers with a better method of understanding the cost drivers, and also, they can understand non-value activities, which are eliminated.  ABC method assists managers in understanding operating costs and provides a better method of allocation of the overheads. Moreover, the method helps managers to make a better analysis of the product profitability. ABC provides support for performance management techniques, including the balanced scorecard and continuous improvement.

Answer 3:

Yoga CitiZen currently adopts revenue growth, return on investment (ROI), and overall profitability for gauging the firm’s performance. However, the performance measures have some limitations. The revenue growth measures only concentrate on the firm’s sales revenue and ignore other performance measures.  The measure should also consider other factors such as costs and non-financial measures.  ROI has some drawbacks. First, the definition of profit and investments is vague. For example, profit can mean controllable profit or net profit before tax. Secondly, using ROI to compare two companies, they should use the same performance measures. For instance, the firms should use the same method for the valuation of stores and assets.  Thirdly, the divisional manager may reject an investment simply because of a lower ROI rate than the targeted rate. The investment rejected may have a positive return for the entire company.   The overall profitability measure only focuses on the net income of the company. The firm should also consider other non-financial measures rather than focusing on the specific performance measures. Due to the limitations of single financial measures, a balanced scorecard can be used to measure the firm’s performance though it has some limitations.

A balanced scorecard measures the company’s performance based on the financials, customer, internal processes, and organizational capacity. The four perspectives of the balanced scorecard make it a better performance measure compared to what the company is currently using to measure the performance. The advantages and disadvantages of the balanced scorecard are highlighted below.


  • It focuses on the business strategy: The balance scorecard assists managers from different departments focus on their performance measures aligned in realizing the organization’s business strategy. A balanced scorecard provides a commonplace for managers to measure their success.
  • Effective communication: Departments and team members can easily communicate based on the balanced scorecard because it provides a standard measure for performance. Team members and departments can communicate on better ways to achieve the organization’s strategy.
  • Better alignment: Members and departments across different levels can coordinate about achieving the organization’s objectives. A balanced scorecard provides a picture of achieving the organization’s goals.
  • Employees are engaged to the organizational goals: Workers can visualize the organizational goals. It helps them to work hard in achieving their goals that help to realize the overall organizational objectives.


  • Balance scorecard is specific to an organization: The managers have to customize a balance that fits their organization. It may take a lot of time and cost to customize a balanced scorecard for a given organization.
  • It requires support from leaders for it to be successful: For effective implementation of the balanced scorecard, it requires support across all departments. Some managers may be reluctant to support it, leading to more time for its implementation.
  • It requires more data: The balanced scorecard for successful implementation requires data from customers, internal processes, financial and organizational processes. Failure to obtain the necessary data poses a challenge in implementing the balanced scorecard.


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