The following is a random list of perspectives, strategic objectives, and performance measures for the balanced scorecard.

Perspectives	Performance measures
Internal business process	Percentage of defective-product units
Customer	Return on assets
Learning and growth	Number of patents
Financial	Employee turnover rate
Strategic objectives	Net income
Acquire new customers	Customer profitability
Increase shareholder value	Percentage of processes with real-time feedback
Retain customers	Return on sales
Improve manufacturing quality	Average job-related training-hours per employee
Develop profitable customers	Return on equity
Increase proprietary products	Percentage of on-time deliveries by suppliers
Increase information-system capabilities	Product cost per unit
Enhance employee skills	Profit per salesperson
On-time delivery by suppliers	Percentage of error-free invoices
Increase profit generated by each salesperson	Customer cost per unit
Introduce new products	Earnings per share
Minimize invoice-error rate	Number of new customers
	Percentage of customers retained

Required:

2.1 For each perspective, select those strategic objectives from the list that best relate to it and match each strategic objective to the most appropriate performance measure from the list. Use this table: (30)

Perspective

Strategic objective

Performance measure