LO$25\mathrm{.}5$

EXERCISE $25\mathrm{.}9$

Balanced Scgrecard Matching

Match each of the following performance measures with one of the four perspectives of the balanced scorecard $($Financial$-$F$,$ Customer$-$C$,$ Business Process$-$B$,$ or Learning and Growth$-$L$).$

a$.$ Direct labor efficiency variance.

h$.$ Residual income.

b$.$ After$-$tax profits.

c$.$ Customer turnover per sales dollar.

i$.$ On$-$time deliveries.

j$.$ Employee satisfaction.

k$.$ Sales per employee.

d$.$ Parts per million defects.

Percent of customer leads turned into sales.

e$.$ Employee turnover.

m$.$ Returns and warranty work.

f$.$ Overhead spending variance.

g$.$ Scrap and rework.