Nonfinancial Performance Measures Alpha University wants to monitor the efficiency and quality of its course registration process. a. For each performance measure, identify it as either an input or output measure related to the efficiency and quality of its course registration process. Performance Measure Input/Output Registration staffing per student Technology investment per period for registration process Cycle time for a student to register for classes Number of times a course is unavailable Training hours per registration personnel Amount of faculty staffing Number of separate registration events or steps (log-ons or line waits) per student Number of times a replacement course was used by a student Amount of technology capacity (size of computer, number of input lines) for registration process Maintenance dollars spent on the registration system Number of registration errors Student satisfaction score with the registration process Employee satisfaction score Number of student complaints about registration process Number of registration rework steps per student Cost of registration per student Number of hours per day registration is available Number of personnel overtime hours during registration Labor time variance for registration process (standard hours less actual hours at standard labor rate) Number of computer registration failures b. Why would Alpha University use nonfinancial measures for monitoring this process? 1. The nonfinancial measures are used to balance the need for a cost-efficient process with one that will meet the needs of the student. 2. The university does not have the reliable financial data, and therefore has to rely on non financial measures. 3. The university is interested in efficiency of the process and not the quality of the process. With these single objective non financial measures is the best choice. 1 2

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Chapter12: Balanced Scorecard And Other Performance Measures
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Nonfinancial Performance Measures
Alpha University wants to monitor the efficiency and quality of its course registration process.
a. For each performance measure, identify it as either an input or output measure related to the efficiency and quality of its course registration process.
Performance Measure
Input/Output
Registration staffing per student
Technology investment per period for registration process
Cycle time for a student to register for classes
Number of times a course is unavailable
Training hours per registration personnel
Amount of faculty staffing
Number of separate registration events or steps (log-ons or line waits) per student
Number of times a replacement course was used by a student
Amount of technology capacity (size of computer, number of input lines) for registration process
Maintenance dollars spent on the registration system
Number of registration errors
Student satisfaction score with the registration process
Employee satisfaction score
Number of student complaints about registration process
Number of registration rework steps per student
Cost of registration per student
Number of hours per day registration is available
Number of personnel overtime hours during registration
Labor time variance for registration process (standard hours less actual hours at standard labor rate)
Number of computer registration failures
b. Why would Alpha University use nonfinancial measures for monitoring this process?
1. The nonfinancial measures are used to balance the need for a cost-efficient process with one that will meet the needs of the student.
2. The university does not have the reliable financial data, and therefore has to rely on non financial measures.
3. The university is interested in efficiency of the process and not the quality of the process. With these single objective non financial measures is the best choice.
1
2
Transcribed Image Text:Nonfinancial Performance Measures Alpha University wants to monitor the efficiency and quality of its course registration process. a. For each performance measure, identify it as either an input or output measure related to the efficiency and quality of its course registration process. Performance Measure Input/Output Registration staffing per student Technology investment per period for registration process Cycle time for a student to register for classes Number of times a course is unavailable Training hours per registration personnel Amount of faculty staffing Number of separate registration events or steps (log-ons or line waits) per student Number of times a replacement course was used by a student Amount of technology capacity (size of computer, number of input lines) for registration process Maintenance dollars spent on the registration system Number of registration errors Student satisfaction score with the registration process Employee satisfaction score Number of student complaints about registration process Number of registration rework steps per student Cost of registration per student Number of hours per day registration is available Number of personnel overtime hours during registration Labor time variance for registration process (standard hours less actual hours at standard labor rate) Number of computer registration failures b. Why would Alpha University use nonfinancial measures for monitoring this process? 1. The nonfinancial measures are used to balance the need for a cost-efficient process with one that will meet the needs of the student. 2. The university does not have the reliable financial data, and therefore has to rely on non financial measures. 3. The university is interested in efficiency of the process and not the quality of the process. With these single objective non financial measures is the best choice. 1 2
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