The Sand and Sun scuba resort recently changed owners. The new owners planned to upgrade the resort into to a destination vacation resort by improving the lodging and the restaurant. Currently, the restaurant has a limited menu of sandwiches and little competition because of its location. The current staff has been retained and the new management held a meeting with the employees to develop a balanced scorecard that would guide operations. All were enthusiastic about creating the scorecard and the new management's plans for the resort.