Chapter 12, Problem 9E

1.

a.

To determine

Concept Introduction:

Performance measures: Performance measures are determined by the companies to find a way to achieve strategic goals. Performance measures are derived from the company’s strategy and support the achievement of the same.

The categories of performance measures of companies A, B, C, and D under the learning and growth, internal business process, finance, and customer categories.

1.

b.

To determine

Concept Introduction:

If-then hypothesis statement: If-then hypothesis statement is used to create the cause-and-effect relationship between the performance measures and the strategic goals of the company. It determines what would be the effect of the particular action on the strategic goal of the company.

An if-then hypothesis linking learning and growth measure with the internal business process measure, internal business measures and the customer measure, customer measure to the financial measure for four companies.

2.

To determine

Performance measures: Performance measures are determined by the companies to find the way to achieve strategic goals. Performance measures are derived from the company’s strategy and support the achievement of the same.

Whether the four measures reflect operational excellence, customer intimacy, product leadership, and customer value proposition.