units just to recover the massive upfront engineering costs before they could claim a single dollar of true economic profit. Step 3: Hitting the Bullseye

With the costing structures fixed, Elena needed to make sure the managers were focused on the right goals. She replaced the outdated ROI (Return on Investment) metrics with a modern . She knew that financial metrics alone didn't tell the whole story. She built a scorecard across four dimensions: Financial: Achieve a gross margin on the Customer: Maintain a on-time delivery rate. Internal Business Processes: Reduce machine setup times by Learning and Growth: Train

, Marcus. We cannot let engineering build a drone that costs