David (2007) provides guidance on setting objectives, He states that the Balanced Scorecard is a strategy assessment with non-financial matters such as product quality and customer service. An effective Balanced Scorecard includes tailored mixture of strategic and financial goals for the company. For instance, David (2007, p. 171) highlights that 3M Corporation aims for 10% or higher annual earnings per share growth and at least 30% of sales from products launched in the last four years. This approach aligns shareholders goals with higher returns where the customers and operational objectives has low prices and higher service despite potential conflicts. However, managers risk prioritizing short-term profits over strategic moves that strengthen long-term competitiveness, with the best path to sustained profitability being the main pursuit of strategies that enhance the company’s market position (Strickland & Thompson, 2003, p.35) rephrase