Balanced Scorecard Performance Measures LO12–1, LO12–4 The table shown below contains four performance measures for four different companies. Each set of performance measures contains one measure for each of the four perspectives of the balanced scorecard.

Company A: Company B:
Average years of tenure per employee Sales from products less than three years old Market share percentage Number of new products designed Customer perception of our product leadership Percent of “outstanding” interview candidates that accepted our job offer Number of patents approved Patent protected sales Company C: Company D:
Pounds of waste produced Percent of revenue from eco-conscious products Number of process improvement suggestions per employee Percent of customers that strongly agree with the statement “Your company is committed to environmental stewardship.”
Net operating income growth rate Manufacturing cycle efficiency Percent of customers that strongly agree with the statement “My order was delivered on time.”
Average training hours per employees Required:
1. For each of companies A, B, C, and D:

a. Label each of the four measures as relating to the Learning & Growth, Internal Business Process, Customer, or Financial perspectives. Indicate whether each measure is expected to increase or decrease.

b. Create three if-then hypothesis statements, that link (1) the Learning & Growth measure with the Internal Business Process measure, (2) the Internal Business Process measure to the Customer measure, and (3) the Customer measure to the Financial measure.
2. For each of companies A, B, C, and D, describe whether its set of four measures reflect an operational excellence, customer intimacy, or product leadership customer value proposition.
Why?