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

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

Required:

For each perspective, select those strategic objectives from the list that best relate to it.

For each strategic objectives, select the most appropriate performance measure(s) from the list.