Cardinal Corporation is preparing its balanced scorecard for the past quarter. The balanced scorecard contains four perspectives: financial, customer, internal business process, and learning and growth. Through its strategic management planning process, Cardinal Corporation has selected two specific objectives for each of the four perspectives; these specific objectives are listed in the following table.
Specific Objective
Increase sales of core product line.
Develop new core products.
Improve employee product knowledge.
Increase customer satisfaction.
Improve post-sales service.
Increase market share.
Increase profitability of core product line.
Improve employee job satisfaction.
Cardinal Corporation has collected key performance indicators (KPIs) to measure progress toward achieving its specific objectives. The following table contains the KPIs and corresponding data that Cardinal Corporation has collected for the past quarter.

Requirement
Prepare a balanced scorecard report for Cardinal Corporation, using the following format.

For each of the specific objectives listed, place that objective under the appropriate perspective heading in the report. Select a KPI from the list of KPIs that would be appropriate to measure progress towards each objective. (There are two specific objectives for each perspective and one KPI for each of the specific objectives.) In the last column in the Balanced Scorecard Report, place a checkmark if the associated KPI goal has been achieved.

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KPl Goal Actual Hours of employee training provided Average repair time (number of days) Sales revenue growth-Core product line Employee turnover rate (number of employees leaving company/number of total employees Core product line profit as a percentage of core product line sales Market share percentage Number of new core products Customer satisfaction rating (1-5, with 1 being most satisfied) 2,400 2,350 $2,000,000 $2,200,000 3% 6% 12% 17% 19% 18% 1.3 1.2 Cardinal Corporation Balanced Scorecard Report For Quarter Ended December 31 Objective KPI GActual Goal Achieved? (V if met) Perspective Financial.... Internal Business Process. Learning and Growth..