For each of the following measures, identify which perspective of the balanced scorecard it represents.

a. Financial

b. Customer

c. Internal business process

d. Learning and growth

1. Service response time
2. Market share
3. Gross margin percentage
4. Defect rates
5. Customer satisfaction
6. Information system availability
7. New-product development time
8. Revenue growth
9. Employee turnover rates
10. Setup time