Bayside spas offer premium day spa experiences through the delivery of an exceptional level of service delivered by expertly trained wellbeing therapists. Bayside provides beauty and spa treatments using only the finest natural products, all of which are made from sustainable vegetable sources, non-animal tested, and supplied by ethical manufacturers. This philosophy is part of the company’s identity and commitment to sustainability. Bayside offers a number of spa packages and prides itself on offering “unique otherworldly experiences”. The company, which has enjoyed considerable financial success, and is now seeking to expand the business. This involves the expansion of its operations without loss of identity to ensure the creation of value for its owners over the long term. This expansion is to be financed largely by the funds it generates from its operations. Bayside provides customers seamless interactions, where every detail is planned in advance to ensure customers have an unforgettable experience. A key aspect of the process is a personalised one-to-one discussion between a Bayside consultant and the customer to discuss their needs and identify suitable packages. Consultants’ honesty and quick responses to customer enquiries are highly valued by customers. Bayside relies extensively on customer referrals as a means to reach out to new customers. Customers that take one spa have been found likely to seek new experiences. Consequently, Bayside makes a concerted effort to keep introducing new packages, to introduce new oils and fragrances to existing offerings. It does keep a detailed record of the service provided to every customer, thus enabling the provision of replica experiences to less adventurous repeat customers. Bayside understands that customer value depends significantly on its consultants’ ability to provide skilful advice and on it expert therapists to service customers to perfection and surpass customer expectations. The spa market is rapidly expanding, with growing demand from locals, tourists, and domestic customers. This growth has attracted competition in the market and so new operators have started up. Bayside however has an advantage through their good reputation in the market and being in business now for 15 years. Bayside is seeking to continue to dominant market position. Management of Bayside realises that, with the arrival of new competitors, there is a need for more sophistication as to how the company goes about managing its performance. There is particular concern on the part of management in ensuring the right balance is achieved between short-term performance and the long-term success. The company has decided to adopt a balanced scorecard, using the four traditional perspectives, and to develop a strategy map. For each of the four balanced scorecard perspectives, firstly stating the perspective then: (a) Seta suitable objective for Bayside spas; these objectives must be susceptible for use in one strategy map;(0) For each objective set in (a), propose a suitable lead performance measure and a suitable lag performance measure; and; (©) Briefly explain the rationale behind your choices: choices of objectives - by linking the objectives to the information in the case, and; choices of performance measures.