The balanced scorecard gives performance perspective from four different viewpoints. 1....

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Accounting

The balanced scorecard gives performance perspective from four different viewpoints.

1.

Each of the following describes a key performance indicator. Determine which of the balanced scorecard perspectives is being addressed (financial, customer, internal business, or learning and growth):

2.

Read the following company initiatives, and determine which of the balanced scorecard perspectives is being addressed (financial, customer, internal business, or learning and growth):

Requirement 1. Each of the following describes a key performance indicator. Determine which of the balanced scorecard perspectives is being addressed (financial, customer, internal business, or learning and growth):

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Perspective

a.

Employee turnover

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b.

Earnings per share

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c.

Percentage of on-time deliveries

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d.

Revenue growth rate

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e.

Percentage of defects discovered during manufacturing

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f.

Number of warranty claims

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g.

New product development time

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h.

Number of repeat customers

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i.

Number of employee suggestions implemented

Requirement 2. Read the following company initiatives, and determine which of the balanced scorecard perspectives is being addressed (financial, customer, internal business, or learning and growth):

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Perspective

a.

Purchasing efficient production equipment

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b.

Providing employee training

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c.

Updating retail store lighting

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d.

Paying quarterly dividends to stockholders

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e.

Updating the company's information system

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