1.Creating aBSC and Strategy MapChips Ltdmanufactures microchips for modems and communication networks.Theirbest-selling product,the CX1,has superior features relative to its competition,however severe competition exists in respect to price.Chips Ltd

1.Creating aBSC and Strategy MapChips Ltdmanufactures microchips for modems and communication networks.Theirbest-selling product,the CX1,has superior features relative to its competition,however severe competition exists in respect to price.Chips Ltd
1.Creating aBSC and Strategy Map
Chips Ltdmanufactures microchips for modems and communication networks.Theirbest-selling product,the CX1,has superior features relative to its competition,however severe competition exists in respect to price.Chips Ltd has determinedthat,to remain competitive,they need to reduce the unit cost,without any decreasein reliability.They believe that if they can reduce the price by around 5%then,all other things being equal,they will increase market sharedramatically.However,if reliability reduces,they will lose significantmarket share.Investigations reveal a significant amount of non-value add timein their production processes.This non-value-added time affects both productcost and quality.To reduce non-value add time,their plan is to train allstaff in quality processes and ask for their suggestions as to how theprocesses can be improved.
Required:
（a）Based on the info above,identify objectives for each of the four perspectives of theKaplan and Norton BSC.You should identify at least one objective for thefinancial perspective and at least two objectives each for the other three.
（b）Createa strategy map showing the relationships between each of the objectives you hadchosen.

1.Creating aBSC and Strategy MapChips Ltdmanufactures microchips for modems and communication networks.Theirbest-selling product,the CX1,has superior features relative to its competition,however severe competition exists in respect to price.Chips Ltd
这也不完全是会计题目.这是让你用卡普兰和诺顿的BSC （Balance Score Card 平衡计分卡）来帮助芯片（chips）有限公司降低成本.

建议去专业的论坛讨论一下。