Cornerstones of Managerial Accounting 6th Edition by Maryanne Mowen,Don Hansen ,Dan Heitger

Exercise 47

( Appendix 12A ) Balanced Scorecard
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.