Chapter 24, Problem S24.7SE

Describing the balanced scorecard and identifying key performance indicators for each perspective
Learning Objective 3
Consider the following key performance indicators, and classify each according to the balanced scorecard perspective it addresses. Choose from financial perspective, customer perspective, internal business perspective, or learning and growth perspective.

1. Number of employee suggestions implemented
2. Revenue growth
3. Number of on-time deliveries
4. Percentage of sales force with access to real-time inventory levels
5. Customer satisfaction ratings
6. Number of defects found during manufacturing
7. Number of warranty claims
8. Return on investment
9. Variable cost per unit
10. Percentage of market share
11. Number of hours of employee training
12. Number of new products developed
13. Yield rate (number of units produced per hour)
14. Average repair time
15. Employee satisfaction
16. Number of repeat customers