The following list gives a number of measures associated with the Balanced Scorecard:a. Number of new customersb. Percentage of customer complaints resolved with one contactc. Unit product costd. Cost per distribution channele. Suggestions per employeef. Warranty repair costsg. Consumer satisfaction (from surveys)h. Cycle time for solving a customer problemi. Strategic job coverage ratioj. On-time delivery percentagek. Percentage of revenues from new productsRequired:1. Classify each performance measure as belonging to one of the following perspectives:financial, customer, internal business process, or learning and growth.2. Suggest an additional measure for each of the four perspectives.

Managerial Accounting: The Cornerstone of Business Decision-Making
7th Edition
ISBN:9781337115773
Author:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
Publisher:Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger
Chapter11: Performance Evaluation And Decentralization
Section: Chapter Questions
Problem 48P: (Appendix 11A) Balanced Scorecard The following list gives a number of measures associated with the...
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The following list gives a number of measures associated with the Balanced Scorecard:
a. Number of new customers
b. Percentage of customer complaints resolved with one contact
c. Unit product cost
d. Cost per distribution channel
e. Suggestions per employee
f. Warranty repair costs
g. Consumer satisfaction (from surveys)
h. Cycle time for solving a customer problem
i. Strategic job coverage ratio
j. On-time delivery percentage
k. Percentage of revenues from new products
Required:
1. Classify each performance measure as belonging to one of the following perspectives:
financial, customer, internal business process, or learning and growth.
2. Suggest an additional measure for each of the four perspectives.

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