Instructions: Individually read the measures and objectives below for a business firm.

• Make a check for each objective/measure item in the correct balanced score-card column. If you think an objective/measure fits into two balanced scorecard categories, write the numbers 1 and 2 for your first and second choices.
• In small groups of 34 students, compare your chosen categories for each objective/measure item and reach agreement on the correct category.
• your small group, select and discuss the five objective/measure items your group thinks would be most important for helping build a positive corporate culture.

	Financial	Customers	Business Processes	Learning & Growth
Business Firm	_______	_______	_______	_______
Return on capital employed (ROCE)	_______	_______	_______	_______
Build employee recreation venue by December 2020	_______	_______	_______	_______
Develop new products within a time period of eight months	_______	_______	_______	_______
Provide team leader training program by July 2019	_______	_______	_______	_______
Achieve 98 percent customer satisfaction by December 2019	_______	_______	_______	_______
Number of monthly customer complaints	_______	_______	_______	_______
Reduce cost per unit sold by 10 percent	_______	_______	_______	_______
Increase customer retention by 15 percent	_______	_______	_______	_______
Improve employee job satisfaction scores by 20 percent	_______	_______	_______	_______
Lead market in speed of delivery by 2020	_______	_______	_______	_______
Lowest industry cost by 2020	_______	_______	_______	_______
Improve profits by 12 percent over last year	_______	_______	_______	_______
Budget forecast accuracy	_______	_______	_______	_______
Introduce three new products by December 2020	_______	_______	_______	_______
Percentage of employee training completed	_______	_______	_______	_______
Number of leaders ready for promotion	_______	_______	_______	_______
Completed succession plan	_______	_______	_______	_______
Percentage of part-time employees	_______	_______	_______	_______
Sales growth to increase one percent monthly	_______	_______	_______	_______
Number of employee grievances	_______	_______	_______	_______
Employee engagement scores	_______	_______	_______	_______
Number of employee terminations	_______	_______	_______	_______
Policy implementation time lag	_______	_______	_______	_______
Vendor on-time delivery rate	_______	_______	_______	_______
Total annual revenues	_______	_______	_______	_______
Utility consumption costs	_______	_______	_______	_______
Workers compensation claims	_______	_______	_______	_______
EBITDA	_______	_______	_______	_______