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19.31 Balanced scorecard variances A large supermarket has used a balanced scorecard for several years. The store's vision is to provide customers with low-cost goods and a high-quality shopping experience. The entity's strategy has been to focus on reducing wait time for help on the floor and at the checkout counter. Information for the last two years follows. 6 2019 2020 Average sale (Total revenue/Total invoices) 5 12 Average variable cost per sale 7 T Average customer wait time at counter (minutes] 1.5 15 Average customer walt time for help on sales floor (minutes) 3 Shipping cost per order 5 15 Total returns 5 57 000 5 60 000 Total revenue $800 000 $748 000 Total labour cost 5200 900 $220 000 Utilities cost (electricity and phone) $ 2100 $ 2400 Number of Items out of stock 120 Employee turnover 2 Required Classify each performance measure according to one of the four balanced scorecard perspectives. (b) Analyse the change in each performance measure from 2019 to 2020. Give one possible reason for the change (c) Which performance measures need further investigation? Explain. (d) What do the balanced scorecard results suggest about the success of the entity's strategy to reduce wait time? Explain. (e) When an organisation focuses on one strategy, problems sometimes arise in other areas. Do the balanced scorecard results provide evidence of possible deterioration in any operational areas? Explain