Adria Lopez's two departments, computer consulting services and computer workstation furniture manufacturing, have each been profitable. Adria has heard of the balanced scorecard and wants you to provide details on how it could be used to measure performance of her departments.

a) Try to explain the four performance perspectives included in a balanced scorecard.

b) For each of the four performance perspectives included in a balance scorecard, provide examples of measures that Adria could use to measure performance of her departments.