Classifying Balanced Scorecard Elements Listed below are a number of scorecard measures for a manufacturing company.

a. Number of new customers

b. Percentage of customers who place multiple orders

c. Percentage of on-time deliveries

d. Number of worker accidents

e. Number of customer complaints about products

f. Number of employees who attend training seminars g. Percentage of product defects h. Percentage of back-ordered products i. Customer satisfaction, as measured through periodic surveys j. Unit product cost k. Earnings per share l. Gross margin on products m. Employee turnover n. Costs to retain customers o. Amount of time spent in teamwork Classify each performance measure according to the following:

1. Perspective: financial, customer, internal processes, or learning and growth 2. Focus: cost, quality, time, or overall financial (Note: Some measures may have more than one focus.)

3. Relationship: leading or outcome (Note: As the measure relates to other measures within its own perspective.)