Exercise 25.9

Match each of the following performance measures with one of the four perspectives of the balanced scorecard (FinancialF, Customer-C, Business Process B, or Learning and Growth L ). a. Direct labor efficiency variance. b. After-tax profits. c. Customer turnover per sales dollar. d. Parts per million defects. e. Employee turnover. f. Overhead spending variance. g. Scrap and rework. h. Residual income. i. On-time deliveries. j. Employee satisfaction. k. Sales per employee. 1. Percent of customer leads turned into sales. m. Returns and warranty work. Exercise 25.9 \begin{tabular}{|c|l|} \hline a. & \\ \hline b. & \\ \hline c. & \\ \hline d. & \\ \hline e. & \\ \hline f. & \\ \hline g. & \\ \hline h. & \\ \hline i. & \\ \hline j. & \\ \hline k. & \\ \hline I. & \\ \hline m. & \\ \hline \end{tabular}