E10-17 Matching Measures of Performance with the Correct Balanced Scorecard Pers

Question

E10-17 Matching Measures of Performance with the Correct Balanced Scorecard Perspective [LO 10-3]

Below is a list of various metrics used to measure performance. For each metric, identify the correct balanced scorecard perspective with which the metric is associated.

Metric Balanced Scorecard Perspective Average stock price Economic value added Employee turnover rates Manufacturing cycle time Market share Number of days from product launch to shelf Number of defects Number of new patent applications Percentage of repeat customers Percentage decrease in operating costs Percentage of sales generated by new products Research and development spending as a percentage of net revenues

Explanation / Answer

1. Financial

2. Financial

3. Learning and growth

4. Internal business

5. Customer

6. Internal business

7. Internal business

8. Learning and growth

9. Customer

10. Financial

11. Customer

12. Learning and growth

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