Part of the process for developing a balanced scorecard is to identify one or more measures for each perspective.

REQUIRED
Categorize each of the following potential balanced scorecard measures according to the following perspectives:
F Financial
CCustomer
I Internal business process
L Learning and growth
___ A. Percentage of customer orders delivered on time
___ B. Ratio of research and development cost to number of new products developed
___ C. Economic value added (EVA)
___ D. Number of hours of employee training
___ E. Direct labor price variance
___ F. Market share
___ G. Percentage of customer orders delivered without error
___ H. Days in accounts receivables
___ I. Throughput time
___ J. Direct materials efficiency variance
___ K. Asset turnover
___ L. Employee retention rate
___ M. Percentage of bad debts collected
___ N. Customer satisfaction ratings
___ O. Number of degrees and certificates held per employee or department
___ P. Percentage of purchase orders that are error free