MMS Ltd is a manufacturing company. It is in the process of evaluating its performance and as a management accounting consultant, the company has appointed you to complete this process of performance evaluation. To do so, MMS Ltd provided you with its Balanced Score card (BSC)report and the BSC report of company A, which is one of its main competitors.

The reports are for the year ended 31.03.2023 and are as follows:

Financial perspective	MMS	Company A
Operating profit margin	44%	39%
Revenue growth	25%	21%
Customer perspective
Customer acquisition	5%	30%
Customer retention	60%	95%
Customer complaints	45%	6%
Internal business processes
On time delivery	55%	95%
Percentage of revenue from new products.	3%	17%
Reworking rate	43%	8%
Learning and growth perspective
Employees productivity	65%	91%
Employees suggestions	10%	150%
Employees satisfaction rate	56%	93%
Training cost to revenue	0%	10%

Required:

- Using the information shown on Balance Score Card (BSC) reports, benchmark the performance of MMS Ltd and comment on its performance again the performance of its competitor - company A.