Consider the following key performance indicators, and classify each indicator according

to the balanced scorecard perspective it addresses.

Column A
1.	Customer retention:	Customer retention
2.	Employee satisfaction ratings:	Employee satisfaction ratings
3.	New product development time:	New product development time
4.	Cash flow from operations:	Cash flow from operations
5.	Percentage of compensation based on performance:	Percentage of compensation based on performance
6.	Earnings growth:	Earnings growth
7.	Average machine set-up time:	Average machine set-up time
8.	Employee promotion rate:	Employee promotion rate
9.	Residual income:	Residual income
10.	Percentage of orders filled each week:	Percentage of orders filled each week

Column B

a.1 - financial perspective

b.3 - internal business perspective

c.4 - learning and growth perspective

d.2 - customer perspective