Journal of Emerging Technologies and Business Management


Ashok K. Sar


This paper covers the development of strategy map showing the interrelationship among the organization’s internal process and intangible assets that create cost advantage and demonstrates how collection of integrated and aligned activities enable the firm to offer a value proposition – low total cost. The company is referred to in this paper as ‘Universal Composites Limited (UC) in order to preserve confidentiality of the material. After a brief discussion on the background of generic strategy, competitive advantage of low cost and the company, the concept of strategy map and balanced scored is defined, and the applicability of this concept to UC is explored through three logical steps. First, the various objectives in the four perspectives, viz., financial, customer, internal processes and learning and growth are identified. Second, the strategy map is developed by establishing the cause effect relationships between the objectives identified in the first step. Finally, measures corresponding to each and every objective are identified. The information concerning this paper are the results of the author conducting detailed discussions with the controller and key officials in the corporate affairs department to collect data and gain associated insights.