Balanced scorecard Following is a random-order listing of perspectives, strategic objectives, and performance measures for the balanced scorecard.

For each perspective, select those strategic objectives from the list that best relate to it. For each strategic objective, select the most appropriate performance measure(s) from thelist.

Performance Measures Perspectives Internal business process Percentage of defective-product units Customer Return on assets Number of patents Learning and growth Financial Employee turnover rate Net income Strate gic Objectives Acquire new customers Customer profitability Increase shareholder value Percentage of processes with real-time feedback Retain customers Return on sales Improve manufacturing quality Average job-related training-hours per employee Return on equity Develop profitable customers Increase proprietary products Percentage of on-time deliveries by suppliers Product cost per unit Increase information-system capabilities Enhance employee skills Profit per salesperson On-time delivery by suppliers Percentage of error-free invoices Increase profit gener ated by each salesperson Customer cost per unit Introduce new products Earnings per share Minimize invoice-error rate Number of new customers Percentage of customers retained