The following are a number of measures associated with the Balanced Scorecard.

1. Classify each performance measure as belonging to one of the following perspectives: financial, customer, internal business process, or learning and growth.

a.	Number of new customers	Customer Financial Internal business process Learning and growth Customer
b.	Percentage of customer complaints resolved with one contact	Customer Financial Internal business processLearning and growthCustomer
c.	Unit product cost	CustomerFinancialInternal business processLearning and growthFinancial
d.	Cost per distribution channel	CustomerFinancialInternal business processLearning and growthFinancial
e.	Suggestions per employee	CustomerFinancialInternal business processLearning and growthInternal business process
f.	Warranty repair costs	CustomerFinancialInternal business processLearning and growthFinancial
g.	Consumer satisfaction (from surveys)	CustomerFinancialInternal business processLearning and growthCustomer
h.	Cycle time for solving a customer problem	CustomerFinancialInternal business processLearning and growthInternal business process
i.	Strategic job coverage ratio	CustomerFinancialInternal business processLearning and growthLearning and growth
j.	On-time delivery percentage	CustomerFinancialInternal business processLearning and growthInternal business process
k.	Percentage of revenues from new products	CustomerFinancialInternal business processLearning and growthFinancial

2. Select an additional measure that would be appropriate for each of the four perspectives.

Financial	Contribution margin by productHours of continuing education provided per monthNumber of accidents per monthNumber of complaintsHours of continuing education provided per month
Customer	Contribution margin by productHours of continuing education provided per monthNumber of accidents per monthNumber of complaintsContribution margin by product
Internal business process	Contribution margin by productHours of continuing education provided per monthNumber of accidents per monthNumber of complaintsNumber of accidents per month
Learning and growth	Contribution margin by productHours of continuing education provided per monthNumber of accidents per monthNumber of complaintsNumber of complaints