(Performance measurement; BSC) For each of the following items, indicate two performance measurements that could be obtained from a strategic cost management system. Classify each item into one of the four balanced score- card perspectives.

a. Quality

b. Cost

c. Production line flexibility

d. People productivity and development

e. Inventory management

f. Lead time g. Responsive after-sale service h. Customer satisfaction and retention i. Product and process design j. Manufacturing planning process k. Procurement process l. Manufacturing process m. Management accomplishments n. Marketing/Sales and customer service o. Delivery performance p. Financial accounting services