=+3 Market share Sales revenue as a percentage of total industry sales in the country Internal process
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=+3 Market share Sales revenue as a percentage of total industry sales in the country Internal process perspective 1 Quality measure The product’s score on an aggregate measure of quality 2 Number of improvements implemented Number of employee suggestions chosen to be implemented 3 Employee productivity (output per employee hour)
Total output of completed product divided by total operating employee hours 618 Chapter 15: Strategy, balanced scorecard and strategic profitability analysis M15_HORN3377_02_LT_C15.indd 618 2/09/13 3:56 PM Learning-and-growth perspective
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Cost Accounting A Managerial Emphasis
ISBN: 9781442563377
2nd Edition
Authors: Monte Wynder, Madhav V. Rajan, Srikant M. Datar, Charles T. Horngren, William Maguire, Rebecca Tan
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