Exercise 24-10

Performance measuresbalanced scorecard? A3

USA Airlines uses the following performance measures. Classify each of the performance measures below into the most likely balanced scorecard perspective it relates to. Label your answers using C (customer), P (internal process), I (innovation and growth), or F (financial).

1.	Cash flow from operations
2.	Number of reports of mishandled or lost baggage
3.	Percentage of on-time departures
4.	On-time flight percentage
5.	Percentage of ground crew trained
6.	Return on investment
7.	Market value
8.	Accidents or safety incidents per mile flown
9.	Customer complaints
10.	Flight attendant training sessions attended
11.	Time airplane is on ground between flights
12.	Airplane miles per gallon of fuel
13.	Revenue per seat
14.	Cost of leasing airplanes