The final step in constructing the Matrix is to determine where various stakeholders stand with respect to retaining current practices and implementing target practices. Just as listening to the "Voice of the Customer" is essential to building a better product, listening to the "Voice of the Stakeholder" is essential to building a better process. Several different groups should be given the opportunity to indicate how important each process is to their job performance. Each surveyed employee or stakeholder would use a simple five point Likert scale anchored at zero. A value of "+2" means that a practice is extremely important and a value of "+1" that a practice is important but not essential, while a value of "-2" indicates a strong desire to change or reject business as usual. A value of "0," which can be omitted, represents indifference.

This should be done both for the existing practices and for the target practices. In the UPS case the following importance evaluation was added. How do I do that?

Although these examples use a relative Likert scale, several variations are possible. As shown, they measure internal business value from the perspective of a single stakeholder. A "Balanced Scorecard" might also consider other stakeholders and perspectives, including financial indicators, customer preferences, and innovation requirements (Kaplan and Norton). Thus the axis for flexible equipment might be evaluated from the additional perspectives of improving customer product offerings and of reducing financial costs. Ideally, a given metric will have quantifiable units such as accounting profits or the number of product configurations offered to the customer. If multiple measures are used, comparisons across practices must use the same units such as dollars or soft dollar estimates.