Cornerstones of Cost Management (Cornerstones Series)
Cornerstones of Cost Management (Cornerstones Series)
4th Edition
ISBN: 9781305970663
Author: Don R. Hansen, Maryanne M. Mowen
Publisher: Cengage Learning
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Chapter 13, Problem 7E

Consider the following list of scorecard measures:

  1. a. Product profitability
  2. b. Ratings from customer surveys
  3. c. Number of patents pending
  4. d. Strategic job coverage ratio
  5. e. Revenue per employee
  6. f. Quality costs
  7. g. Percentage of market
  8. h. Employee turnover percentages
  9. i. First-pass yields
  10. j. On-time delivery percentage
  11. k. Percentage of revenues from new sources
  12. l. Economic value added

Required:

Classify each measure according to the following: perspective, financial or nonfinancial, subjective or objective, and external or internal. When the perspective is process, identify which type of process: innovation, operations, or post-sales service.

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Cornerstones of Cost Management (Cornerstones Series)

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