E24-21 Describing the balanced scorecard and identifying key performanc indicators for each perspective Consider the following key performance indicators, and classify each indicato according to the balanced scorecard perspective it addresses. Choose from the financial perspective, customer perspective, internal business perspective, and learning and growth perspective. a. Number of customer complaints b. Number of information system upgrades completed c. Residual income d. New product development time e. Employee turnover rate f. Percentage of products with online help manuals g. Customer retention h. Percentage of compensation based on performance i. Percentage of orders filled each week j. Gross margin growth k. Number of new patents 1. Employee satisfaction ratings m. Manufacturing cycle time (average length of production process) n. Earnings growth o. Average machine setup time p. Number of new customers q. Employee promotion rate r. Cash flow from operations s. Customer satisfaction ratings Solution