Exhibit 25€“9 identifies balanced scorecard performance measures. Review this exhibit and identify two measures from the customer perspective category that in the short run might be in conflict with some of the measures listed in the financial perspective category. Explain why they might be in conflict.
Exhibit25€“9

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Balanced Scorecard Lens Strategies Measures 1 Improve shareholder perceptions Financial Perspective . Net income ROI CT . ROS EVA .Residual income 2. Improve credit rating-reduce risk Bond ratings Customer Perspective 1. Improve customer relations wholesalers and retailers -Wholesale -Retail .Number of returns . Customer satisfaction 2. Increase orders from profitable Market share . Customer profitability . Number quality-certified Business Process Perspective 1 Improve supplier relations Number of vendors . % of on-time deliveries 2. Improve quality of manufacturing | . % machine downtime e Velocity/cycle time processes % of orders filled * Scrap as a % of raw materials * Standard cost variances 3. Improve delivery Number of on-time deliveries Learning and Growth Perspective 1. Improve retention of employees . Turnover . Employee satisfaction 2. Improve employeep . Number and cost savings from process improvements Hours of employee training 3. Increase new product . Number of new patents development % of sales from new products