Sime, Inc., refines gasoline and sells it through its own Sime Gas Stations. On the basis of market

Sime, Inc., refines gasoline and sells it through its own Sime Gas Stations. On the basis of market research, Sime determines that 60% of the overall gasoline market consists of “service-oriented customers”, i.e. medium- to high-income individuals who are willing to pay a higher price for gas if the gas stations can provide excellent customer service, such as a clean facility, a convenience store, friendly employees, a quick turnaround, the ability to pay by credit card, and high-octane premium gasoline. The remaining 40% of the overall market are “price shoppers” who look to buy the cheapest gasoline available. Sime’s strategy is to focus on the 60% of service-oriented customers. Sime’s balanced scorecard for 2014 follows. For brevity, the initiatives taken under each objective are omitted.