Shareholder Value or Financial Perspective• Market ShareThe new subsidiary is expected to gain considerable market share right from the start, as the industry is not saturated with competitors.• Revenues and CostsGlobal Vegans will primarily derive its revenues from the sale of vegetarian products. Revenue projections are based on the companies' 2015 sales in the comparable market. However, revenues are expected to surpass the competitor's level as the company gains popularity. On the other hand, Global Vegan is designed to be very efficient and therefore costs must be kept at reasonable levels so that the final objectives can be achieved within the set timescales. Furthermore, technologies that lead to cost reduction will also be sought. • Profitability Overall profitability will need to be maximized by improving operational efficiency such that operating costs are kept at minimum levels. On the other hand, the level of sales will be an important part of profit maximization and therefore must be maintained at high levels. • Competitive Position The Global Vegan subsidiary will improve the organization's overall competitive position through diversification and providing a new source of revenue. As such, the organization may be able to take other competitive strategy steps to outsmart it