Following is a random-order listing of perspectives, strategic objectives and performance measures for the balanced scorecard:

Perspectives	Performance measures
Internal-business-process	Percentage of defective-product units
Customer	Return on assets
Learning-and-growth	Number of patents
Financial	Employee turnover rate
Strategic objectives	Customer profitability
Acquire new customers	Percentage of processes with real-time feedback
Increase shareholder value	Return on sales
Retain customers	Average job-related training-hours per employee
Improve production quality	Return on equity
Develop profitable customers	Percentage of on-time deliveries by suppliers
Increase proprietary products	Product cost per unit
Increase information-system capabilities	Percentage of error-free invoices
Enhance employee skills	Customer cost per unit
On-time delivery by suppliers	Earnings per share
Increase profit generated by each salesperson	Number of new customers
Introduce new products	Percentage of customers retained
Minimise invoice-error rate	Net income

Required Using the template provided, list each perspective and then for each perspective, select those strategic objectives from the list that best relate to it. For each strategic objective, select the most appropriate performance measure(s) from the list to complete the Balance Scorecard. Each perspective on the left should have appropriate objectives and measures on the right.