TAPS’s financial perspective is straightforward, encompassing a high-level objective to increase its return-oncapital-employed (ROCE) beyond the company’s weighted average cost of capital (WACC). Its supports this high-level objective with an objective to increase business (earning above WACC) with existing and new customers, and to expand export business for revenue growth and profitability. The productivity component emphasizes industry cost leadership and maximizing asset utilization (see Figure 11-6)