City Medical Practice (CMP) is a small to medium size specialist imaging medical facility that has recently opened in Sydney.The facility provides radiology and imaging services such as x-rays, CT scans and ultrasounds.Patients need a referral from a health care professional to attend CMP.

The referrals would usually come from a patient's doctor or a specialist doctor.

After the patient has attended their appointment the radiologist writes up a report for the referring doctor.Once the report is finalized, it is sent electronically, along with any imaging, to the patient's referring doctor who then discusses the results with their patient.

CMP has a mission to become the number one imaging clinic for referrals in Sydney city by providing a quality end-to-end service.There are currently several well established competitors within the city precinct. CMP have increased their advertising budget and have set up a profit-sharing plan for their team of radiologists and medical technicians as an incentive.

The manager of CMP has asked for your expertise, as a Management Accountant, in developing a balanced scorecard to help CMP achieve their mission.

(a)Describe two potential objectives and a related performance measure for each objective identified for CMP's customer perspective.

(b)Do you think that the customer perspective is important in an organization that provides medical imaging services? Explain.