Balanced scorecard
Following is a random-order listing of perspectives, strategic objectives, and performance measures for the balanced scorecard.
Required:
For each perspective, select those strategic objectives from the list that best relate to it. For each strategic objective, select the most appropriate performance measure(s) from the list.
Strategic Performance
Perspectives Objectives Measures
? Financial ? Increase shareholder value ? Earnings per share
? Net income
? Return on assets
? Return on sales
? Return on equity
? Product cost per unit
? Increase profit generated ? Profit per salesperson
by each salesperson
? Customer ? Acquire new customers ? Number of new customers
? Retain customers ? Percentage of customers retained
? Develop profitable customers ? Customer profitability
? Customer cost per unit
? Internal Business ? Improve manufacturing ? Percentage of defective
Process quality product units
? Introduce new products
? Minimize invoice error rate ? Percentage of error-free invoices
? On-time delivery by suppliers ? Percentage of on-time deliveries
by suppliers
? Increase proprietary products ? Number of patents
? Learning and ? Increase information system ? Percentage of processes with
Growth capabilities real-time feedback
? Enhance employee skills ? Employee turnover rate
? Average job-related training
hours per employee
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