For each of the following items, indicate two performance measurements that could be obtained from a cost management system. Classify each item into one of the four balanced scorecard perspectives.
a. Quality
b. Cost
c. Production line flexibility
d. People productivity and development
e. Inventory management
f. Lead time
g. Responsive after-sales service
h. Customer satisfaction and retention
i. Product and process design
j. Manufacturing planning process
k. Procurement process
l. Manufacturing process
m. Management accomplishments
n. Marketing/sales and customer service
o. Delivery performance
p. Financial accounting services