Part of the process for developing a balanced scorecard is to identify one or more measures for each perspective.

Required

Categorise each of the following potential balanced scorecard measures according to the following perspectives:

F Financial

C Customer

I Internal business process

L Learning and growth

(a) Percentage of customer orders delivered on time

(b) Ratio of research and development cost to number of new products developed

(c) Economic value added (EVA)

(d) Number of hours of employee training

(e) Direct labour price variance

(f) Market share

(g) Percentage of customer orders delivered without error

(h) Days in accounts receivables

(i) Throughput time

(j) Direct materials efficiency variance

(k) Asset turnover

(l) Employee retention rate

(m) Percentage of bad debts collected

(n) Customer satisfaction ratings

(o) Number of degrees and certificates held per employee or department

(p) Percentage of purchase orders that are error free