Introduction The main goal of every business organization is to make profits, increase in its customer base, while still securing sustainability in the market. However, in the case of companies that come together for a merger, it is difficult to establish the likely ultimate impact of the merger on their operations and business goals. Despite the risk that a merger could as well disadvantage a company, if well planned, mergers open up possibilities for companies. A balanced scorecard is an important tool used in harmonizing processes during a merger. In order to design a well-balanced scorecard, it is very essential to bring together all the critical factors within those organizations (Silverthorne, 2008). The balanced scorecard provides four perspectives from which to view organization so that one can consequently design metrics, obtain data, and synthesize them to attain organizational objectives (Balanced Scorecard Institute, 1998). This paper looks into the merger between Utah Opera and Utah symphony to highlight critical areas that must be addressed in the merger. Action plan for Anne Ewers Before developing an action plan, it is critical to first evaluate the strategic objectives of both Utah Opera and Utah Symphony in order to see whether, if they decided to go on with a merger, the companies can meet their individual objectives or not. Moreover, it is critical to determine, the kind of challenges that the two organizations are likely to face due to merging. Understanding the challenges is critical for management to identify a suitable approach to those challenges. Definitely, management is keen on ensuring that the integration of the two companies is successful. Secondly, as desired, the merger has to be designed in a way that ensures reduction in expenses and maximization of profits. To guiding principle of the action plan is to ensure that despite the merger, the current customer base is maintained or increased. Analysis of the financial and leadership strengths of Utah Symphony Financial Strengths Based on the information provided in the case, the following are the strengths of Utah Symphony. First, Utah Symphony’s revenues total up to $3,836,513; a figure that is $2808336 more than that of Utah Opera. It also receives government grants totaling to $3,124,999, an amount that is $2,147,677 more than the one obtained from Utah Opera. Utah Symphony also receives contributions that total up to $4,460,268. This figure is actually $ 2,270,281 more than the one collected by Utah Opera. Secondly, regarding investments, Utah Symphony has so far gained an investment income of $817,505. Moreover, the company still projects this figure to reach $919,013. From the given figures, it is clear that, based on revenue and contributions from the previous periods, Utah Symphony are advantaged compared to Utah Opera. This makes it more advantaged than Utah Opera. For instance, its total revenue and contribution is $12,398,548. Leadership strengths Utah Opera has a very experienced management team. For instance, Keith Lockhart, who had joined the Utah Symphony in 1998, had served as a Boston Pops Orchestra conductor (Delong & Ager, 2005). In addition, Keith had been a conductor at both the Cincinnati Symphony and Cincinnati Pops Orchestras. Lockhart’s experience is quite extensive, for he had