For each perspective, select those strategic objectives from the list that best relate to it. For each strategic objective, select the most appropriate performance measure(s) from the list.

12-34 Balanced scorecard. Following is a random-order listing of perspectives, strategic objectives, and performance measures for the balanced scorecard. Perspectives Performance Measures Internal business process Percentage of defective-product units Customer Return on assets Learning and growth Number of patents Financial Employee turnover rate Strategic Objectives Net income Acquire new customers Customer profitability Increase shareholder value Percentage of processes with real-time feedback Retain customers Return on sales Improve manufacturing quality Average job-related training-hours per employee Develop profitable customers Return on equity Increase proprietary products Percentage of on-time deliveries by suppliers Increase information-system capabilities Product cost per unit Enhance employee skills Profit per salesperson On-time delivery by suppliers Percentage of error-free invoices Increase profit generated by each salesperson Customer cost per unit Introduce new products Earnings per share Minimize invoice-error rate Number of new customers Percentage of customers retained For each perspective, select those strategic objectives from the list that best relate to it. For each strategic objective, select the most appropriate performance measure(s) from the list