=+3 Donations to WWF Donations to the Worldwide Wildlife Fund The following table shows the performance of the managers at Sydney and Melbourne:

Measure Target for the six months Sydney plant Melbourne plant Actual

% better

(or worse)

than target Actual

% better

(or worse)

than target Financial perspective Return on equity 12% 12.9 7.5% 11.4 –5.0%

Net profit margin 8% 8.8 10.0% 7.7 –3.8%

Reduction in production costs 10% 11.1 11.0% 9.1 –9.0%

28.5% –17.8%

Customer perspective Customer retention 85% 87.4 2.8% 81.2 –4.5%

Customer satisfaction rating 90 93.2 3.6% 87.3 –3.0%

Market share 35% 36.1 3.1% 33.8 –3.4%

9.5% –10.9%

Internal process perspective