please answer part b and C for A part i got answer

The Managing Director of Hawkins College Ltd wants to start using the Balanced Scorecard and has asked that a range of performance measures should be collected for presentation in the format outlined by Kaplan and Norton.

The following data has been collected:

	2019	2020
Sales revenue 000	2000	2650
Profit 000	140	131
Capital employed 000	2400	1950
Student numbers	1480	1495
Average class size	28	32
Average pass rate:
Hawkings College Ltd	60%	57%
National	56%	56%
New courses introduced	3	6
Number of student complaints	40	53
Square metres for tuitions	1600	1600
Occupancy of tuition rooms	80%	78%
Staff turnover (leavers/average staff)	0.13	0.19
I.T. development as a % of revenue	1.6%	1.8%

The directors have also obtained the following key performance indicators for 2020: Growth in sales revenue of 8% per annum.

Pass rates of 4% above the national average for the externally assessed examinations.

A return on investment of 9% for the organisation as a whole.

Investment in information technology development of 2% of sales revenue to remain state of the art.

6% increase in student numbers.

Reduction in number of student complaints.

4% reduction in average class size.

YOU ARE REQUIRED TO:

1) Define the balanced scorecard and explain the four perspectives advocated by Kaplan and Norton. (6 marks)

2) Using the performance data collected, calculate three suitable performance measures for 2019 and 2020 for each of the four perspectives of the balanced scorecard.

(12 marks)

3) Based on your calculations in 2 above discuss the performance measures achieved against the original performance targets. (7 marks)