9-35 Common Measures on a Balanced Scorecard Listed next are common performance measures appearing on balanced scorecards. Indicate whether the listed measure is primarily associated with the financial, customer, internal process, or learning and growth perspective. (Note that some measures might reasonably be associated with more than one perspective.) Return on sales Retention of target customers Net cash flow Training hours Employee tumover rate Materials handling cost per unit Market share Product-development cycle time Revenue growth in segments Occupational injuries and illness Day's sales in inventory Average cost per invoice