The Mellear Corporation is a large service organization in an extremely competitive industry. There is a strong emphasis on profitability measures, particularly in the area of expense reduction. Similar to many companies, the functional areas of the business that do not directly produce revenue are often prime targets for these cost reduction efforts. Mellear's Learning Services organization has employed a scorecard approach to begin to quantify and demonstrate the value of its services. This approach has helped build and strengthen partnerships within the business. These efforts and the supporting processes are critical components of the goal to become more business centered and more closely aligned with business priorities.