Chapter 24, Problem E24.21E

To determine

Classification of key performance indicators in to four perspective of balance scorecard describes various key performance indicators classified and measured under different perspective of Balance Scorecard. The Balance Scorecard is a list of performance targets to be achieved by the organization. These performance indicators are related to financial income growth, return on income earned, customer oriented, customer satisfaction, internal processes, turnover ratios, Employee satisfaction, turnover, new product development and innovations. Such performances evaluators are classified under four perspectives i.e. Financial, Customers, Internal Perspective and Learning & Growth Perspective.

The Classification of key performance indicators among the four perspective of Balance Scorecard need to be determined.