Please see the below for a fictitious example of consideration of balanced scorecard performance measures.

For each measure, indicate whether it would most like be classified in the learning and growth, internal business process, customer, or financial category of the company's balance scorecard.

Item	Description	Learning & Growth	Internal Business Process	Customer	Financial
1	Sales from new customers
2	Customer defection rate
3	Average fuel cost per sales dollar
4	Average number of workplace accidents per employee
5	Delivery cycle time
6	Average training hours per employee
7	Number of job applicants from under-represented groups
8	Percent of customers that strongly agree with the statement "Your employees treated me courteously."
9	Return on assets
10	Percent of customers that strongly agree with the statement "Your company has a superior commitment to product safety."
11	Number of modular product designs
12	Lost sales due to out-of-stock merchandise
13	Pounds of waste produced
14	Number of customer referrals
15	Residual income
16	Average mentorship hours per employee