A. What are the four performance perspectives used in the balanced scorecard? B. For each performance perspective above, list at least two strategic objectives. 2. A balanced scorecard has the following performance metrics: Sales increase by region Sales order pipeline Market share Salesperson training hours Number of shipping errors Number of new customers New product development expenditures Relative to the metric “increase sales”, which of these performance metrics are leading and which are lagging indicators?

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter14: The Balanced Scorecard And Corporate Social Responsibility
Section: Chapter Questions
Problem 1BE: 72 Inc. has developed a balanced scorecard with the following performance metrics: Total sales...
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  1.   A. What are the four performance perspectives used in the balanced scorecard? 

          B. For each performance perspective above, list at least two strategic                objectives.

 

 

      2. A balanced scorecard has the following performance metrics:

  • Sales increase by region
  • Sales order pipeline
  • Market share
  • Salesperson training hours
  • Number of shipping errors
  • Number of new customers
  • New product development expenditures

 

Relative to the metric “increase sales”, which of these performance metrics are leading and which are lagging indicators?

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