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The following is a list of terms related to performance evaluation. 1. Balanced scorecard 5. Customer perspectlve 2. Variance 6. Internal process perspective 3. Learning

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The following is a list of terms related to performance evaluation. 1. Balanced scorecard 5. Customer perspectlve 2. Variance 6. Internal process perspective 3. Learning and growth perspective 7. Idealstandards 4. Nonfinancial measures B. Normal standards Matcheach of the foliowing descriptions with one of the terms above. (a) The difference between total actual costs and totat standard costs. (b) An efficient level of performance that is attainable under expected operating conditions. (c) An apgrosch that incorporates financlal and nontinuncial measures in an integrated system that tinks performance measurement and a compaiy's strategkc eoals. (d) A viewpoint employed in the balanced scorecard to evaluade how well a compary develops and retains its employees. Match each of the following descriptions with one of the terms above. (a) The difference between total actual costs and total standard costs. (b) An efficient level of performance that is attainable under expected operating conditions. (c) An approach that incorporates financial and nonfinancial measures in an integrated system that links performance measurement and a company's strategic goals. (d) A viewpoint empioyed in the balanced scorecard to evaluate hew well a compamy develops and retains its employees (c) An evaluation tool that is not based on dollars. (f) A viewpoint employed in the balanced scorecard to evaluate the company from the perspective of those people who buy its products or services (g) An optimum level of performance under pertect operating conditions. (h) A viewpoint employed in the balanced scorecard to evaluate the efficiency and Match each of the following descriptions with one of the terms above. (a) The difference between total actual costs and total standard costs. (b) An efficient level of performance that is attainable under expected operating conditions. (c) An approach that incorporates financial and nonfinancial measures in an integrated system that links performance measurement and a company's strategic goals. (d) A viewpoint employed in the balanced scorecard to evaluate how well a company develops and retains its employees. (c) An evaluation tool that is not based on dollars. (f) A viewpoint employed in the balanced scorecard to evaluate the company from the perspective of those people who buy its products or services. (8) Anoptimum level of performance under perfect operating condition. (h) A viewpoint employed in the balanced scorecard to evaluate the eificiency and

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