The following is a list of measures that may be found in a business' balanced scorecard. Assume the scorecard is divided into the four typical perspectives.
(1) Percentage of current employees who have all information needed to perform their jobs and who receive that information on time and free from error
(2) Average hours of job training completed per employee
(3) Number of shipments rejected and returned by customers
(4) Total number of defective units scrapped during production
(5) Earnings per share
(6) Unscheduled machine downtime as a percentage of total downtime
(7) Income before extraordinary items
(8) Dividends per share
(9) Number of proposed new products for which all the design work was completed successfully
(10) Number of proposed new products for which working prototypes successfully completed all testing
(11) Number of orders received from first-time customers
(12) Average responses on assessments of employee morale
(13) Percentage of production workers who have completed training in statistical process control
Required
Classify each measure by writing one of the following: F, if the measure is most likely found in the financial perspective of the scorecard; C, if most likely found in the customer perspective; IBP, if most likely found in the internal business process perspective; GL, if most likely found in the growth and learning perspective.