Listed below are a number of Scorecard measures. Classify each measure according to the following: perspective (e.g., customer or learning and growth), financial or nonfinancial, sub¬

jective or objective, external or internal, and lead or lag.

Performance Measures

a. Number of new customers

b. Percentage of customer complaints resolved with one contact

c. Unit product cost

d. Cost per distribution channel

e. Suggestions per employee

f. Quality costs g. Product functionality ratings (from surveys)
h. Cycle time for solving a customer problem i. Strategic job coverage ratio j. On-time delivery percentage k. Percentage of revenues from new products