The following Box Scorecard was prepared for a value stream of Furumo Company.

Required:
1. How many nonfinancial measures are used to evaluate performance?
2. Classify the operational measures as time-based, quality-based, or efficiency-based. Discuss the significance of each category for lean manufacturing.
3. What is the role of the planned state column?
4. Discuss the capacity category and explain the meaning of each measure and its significance.
5. Discuss the relationship between the financial measures and the measures in the operational and capacitycategories.

Tbis Weelk Last Week Planned Future (7/18/2010) State 9/30/2010) Operational Units per person On-time delivery Dock-to-dock days First time through Average product cost 175 90% 180 200 92% 98% 61% 64% 75% $75 $74 $70 Capacity Productive Nonproductive Available 25% 65% 10% 26% 62% 12% 27% 40% 33% Financial Weekly sales Weekly material Weekly conversion cost Weekly value stream profit ROS $800,000 $320,000 $280,000 $200,000 $825,000 $330,000 $280,240 $214,760 $1,000,000 $380,000 $320,000 $300,000 cost 25% 26% 30% ROS: return on sales