
Exercise 22-16 Performance measures-balanced scorecard A3
USA Airlines uses the following performance measures. Classify each of the performance measures below into the most likely balanced scorecard perspective it relates to. Label your answer using C (customer), P (internal process), I (innovation and growth), of F(financial).
___1.
___2. Number of reports of mishandled or lost baggage
___3. Percentage of on-time departures
___4. On-time fight percentage
___5. Percentage of ground crew trained
____6.
____7. Market value
____8. Accidents or safety incidents per mile flown
____9. Customer complaints
____10. Flight attendant training sessions attended
____11. Time airplane is on ground between flights
____12. Airplane miles per gallon of fuel
____13. Revenue per seat
____14. Cost of leasing airplanes

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Chapter 9 Solutions
Managerial Accounting
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