Question 6 Eeroon Lid is in the process of developing the four perspectives used by the Balanced Scorecard to help monitor performance; the following eight performance indicators have been suggested: Financial 1. Return on capital employed. 2. Operating profit as a percentage of revenue. 3. Customer Customer support as a percentage of revenue. 4. Percentage of business from existing customers. Innovation and Learning 5. Training costs as a percentage of total costs. 6. Percentage of revenue from new products. 7. Internal process Quality assurance as a percentage of revenue. Admin & distribution costs as a percentage of revenue. The following information has been extracted taken from the financial statements of bervan Ltd for the last year, together + th other financial data and additional analysis of revenue and costs. E'm Revenue 5.40 Cost of sales (3.51) Gross profit 1.89 Admin & distribution costs 0.55) Operating profit 1.34 E'm Capital employed 9.60 Revenue: Existing products 4.04 New products 1.36 Sales to existing customers 3.51 Sales to new customers 1.89 Costs: Research & development 0.33 UMADSH-15-2 Page 17 of 18 Training 0.55 Customer support costs 0.17 Quality assurance 0.13 Other costs 2.88 a) Explain THREE further pieces of information which would be useful in making a more complete assessment of the performance of Beroga Ltd