Kisuko Ltd. is a fast food restaurant that specializes in high quality, moderately priced authentic dishes and pizzas. The restaurant has recently decided to implement a balanced scorecard approach and has established the following relevant goals for each perspective:

perspective	goal
Customer perspective	To increase the number of new and returning customers To reduce the % of customer complaints
Internal business processes	To reduce the time taken between taking a customer's order and delivering the meal to the customer To reduce staff turnover
Innovation and learning	To increase the proportion of revenue from new dishes To increase the % of staff time spent on training
Financial performance	To increase spend per customer To increase gross profit margin

The following information relates to Kisuko Ltd. for the year just ended and for the previous year.

	20X8	20X9
Total customers	111600	1200
of which are new customers	4400	4750
of which are existing customers	7,200	7,250
Customer complaints	464	840
Time between taking order and customer receiving meal	4min	13 min
% staff turnover	12%	40%
% time staff spend training	5%	2%
revenue	110000	132000
revenue from new dishes	22000	39600
revenue from existing dishes	88000	92400
gross profit	22000	30360

Required: Using appropriate measures calculate and comment on whether or not Kisuko Ltd. has achieved its goals (12 marks)