$()$ has implemented a balanced scorecard to measure and support its JIT production system. In the learning and growth$$ category, measures the percentage of employees who are$$ cross$-$trained to perform a wide variety of production tasks. Internal business process measures are inventory turns and$$ on$-$time delivery. The customer perspective is measured using a customer satisfaction measure and financial performance using operating income. estimates that if it can increase the percentage of$$ cross$-$trained employees by $\%,$ the resulting increase in labour productivity will reduce$$ inventory$-$related costs by per year and shorten delivery times by $\%.$ The $\%$ reduction in delivery$$ times, in$$ turn, is expected to increase customer satisfaction by $\%,$ and each $\%$ increase in customer satisfaction is expected to increase revenues by $\%$ due to higher prices