Classify each of the following key performance indicators according to the balanced score card perspective it addresses. Choose from financial perspective, customer perspective, internal business perspective, or learning and growth perspective.
a. Manufacturing cycle time (average length of production process)
b. Earnings growth
c. Average machine setup time
d. Number of new customers
e. Employee promotion rate
f. Cash flow from operations
g. Customer satisfaction ratings
h. Machine downtime
i. Finished products per day per employee
j. Percentage of employees with access to upgraded system
k. Wait time per order prior to start of production
l. Asset turnover