Balanced scorecard. Following is a random-order listing of perspectives, strategic objec¬

tives, and performance measures for the balanced scorecard.

Perspectives Performance Measures Internal business process Customer Learning and growth Financial Strategic Objectives Acquire new customers Increase shareholder value Retain customers Improve manufacturing quality Develop profitable customers Increase proprietary products Increase information system capabilities Enhance employee skills On-time delivery by^uppliers Increase profit generated by each salesperson Introduce new products Minimize invoice error rate Required Percentage of defective product units Return on assets Number of patents Employee turnover rate Net income Customer profitability Percentage of processes with real-time feedback Return on sales Average job-related training-hours per employee Return on equity Percentage of on-time deliveries by suppliers Product cost per unit Profit per salesperson Percentage of error-free invoices Customer cost per unit Earnings per share Number of new customers Percentage of customers retained For each perspective, select those strategic objectives from the list that best relate to it. For each strategic objective, select the most appropriate performance measure(s) from the list.