5. Barney's lown is a local clothing store Barney's own has been exp lencing increased competition from the national clothing chains. In an effort to improve performance, management intends to create a Balanced Scorecard. In a meeting, several measures were suggested by various managers. Management has identified a key problem. Customers are taking too long to pay their department store's charge card bills, and the company has an abnormal amount of bad debts. If this problem were solved, the company would have far more cash to invest in store improvements. Investigation has revealed that much of the problem with late payments and unpaid bills is apparently due to disputes about incorrect charges on the customer bills. Incorrect charges usually occur because sales clerks enter data incorrectly on the charge account slip. The performance measures suggested by the managers are given below: . Total sales revenue Sales per square foot of floor space Sales to inventory ratio Sales per employee Sales to total assets Customer satisfaction with accuracy of charge account bills from monthly customer survey Customer wait time for service . Travel expenses for buyers' trips Average age of accounts receivable Courtesy shown by junior staff members based on surveys of senior staff . Unsold inventory at the end of the season as a percentage of total cost of sales . Percentage of suppliers making just-in-time deliveries . Quality of food in the staff cafeteria based on staff surveys