MANAGERIAL ACCOUNTING F/MGRS.
MANAGERIAL ACCOUNTING F/MGRS.
6th Edition
ISBN: 9781264100590
Author: Noreen
Publisher: RENT MCG
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Chapter 12, Problem 12.9E

Scorecard Performance Measures LO 12–1, LO 12–4

The table below contains four performance measures for four different companies. Each set of performance measures contains one measure for each of the four perspectives of the balanced scorecard.

Chapter 12, Problem 12.9E, Scorecard Performance Measures LO 12–1, LO 12–4 The table below contains four performance , example  1

Chapter 12, Problem 12.9E, Scorecard Performance Measures LO 12–1, LO 12–4 The table below contains four performance , example  2

Required:

  1. For each of companies A, B, C, and D:
    1. Label each of the four measures as relating to the Learning & Growth, Internal Business Process, Customer, or Financial perspective. Indicate whether each measure is expected to increase or decrease.
    2. Create three if-then hypothesis statements that link (1) the Learning & Growth measure with the Internal Business Process measure, (2) the Internal Business Process measure to the Customer measure, and (3) the Customer measure to the Financial measure.
  2. For each of companies A, B, C, and D, describe whether its set of four measures reflect an operational excellence, customer intimacy, or product leadership customer value proposition. Why?

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Subject: accounting
Classify each of the performance measures below into the most likely of four balanced scorecard perspective it relates to: 1. Employee sustainability sessions attended 2. Operating cash flow 3. Number f new customers acquired 4. Net income 5. CO2 emissions 6. Number of days with no employee injuries 7. Number of customer complaints 8. Change in market share
Per given item (A to P), Identify if it is under Financial Perspective, Customer Perspective, Learning Perspective or Internal Perspective The following items are connected to one of the four perspectives on the balanced scorecard: A. Revenue B. Inventory C. Employee satisfaction D. Customer satisfaction E. Market share F. Cycle time G. Orders M. Net Income H. Asset value N. Resource Allocation . Customer retention J. Employee education K. Quality contral L Brand strength O. Employee turnover P. Cash Flow
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