Classify each of the following key performance indicators according to the balanced scorecard perspective it addresses. Choose from financialperspective, customerperspective, internal businessperspective, or learning and growth perspective. (Select all thatapply.)

Performance Indicator

Perspective

a.

Employee satisfaction ratings

b.

Return on Investment (ROI)

c.

Gross margin growth

d.

Number of information system upgrades completed

e.

New product development time

f.

Number of customer complaints

g.

Number of new patents

h.

Percentage of products with online help manuals

i.

Customer satisfaction survey ratings

j.

Downtime (the amount of time service is not available)

k.

Percentage of orders filled each week

l.

Employee turnover rate