The following measures belong to one of four perspectives on the balanced scorecard. Identify the perspective appropriate for each measure listed 1 Return on investment a. financial b. customer c. process d. learning and growth 2 Time to market a. financial b. customer c. process d. learning and growth 3 Number of new customers a. financial b. customer c. process d. learning and growth 4 Percentage of revenues from new sources a. financial b. customer c. process d. learning and growth 5 Quality costs a. financial b. customer c. process d. learning and growth 6 Employee productivity a. financial b. customer c. process d. learning and growth

Principles of Accounting Volume 2
19th Edition
ISBN:9781947172609
Author:OpenStax
Publisher:OpenStax
Chapter12: Balanced Scorecard And Other Performance Measures
Section: Chapter Questions
Problem 9EA: Classify each of the following performance measures into the balanced scorecard perspective to which...
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The following measures belong to one of four perspectives on the balanced scorecard. Identify the perspective appropriate for each measure listed


1 Return on investment
a. financial
b. customer
c. process
d. learning and growth


2 Time to market
a. financial
b. customer
c. process
d. learning and growth


3 Number of new customers
a. financial
b. customer
c. process
d. learning and growth


4 Percentage of revenues from new sources
a. financial
b. customer
c. process
d. learning and growth


5 Quality costs
a. financial
b. customer
c. process
d. learning and growth


6 Employee productivity
a. financial
b. customer
c. process
d. learning and growth

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