Question

Classify each of the following key performance indicators according to the balanced Scorecard perspective it addresses. Choose from financial perspective, customer perspective, internal business perspective, or learning and growth perspective. Perspective Performance Indicator a. Variable cost per unit b. Percentage of market share c. Number of hours of employee training d. Number of new products developed e. Yield rate (number of units produced per hour) f. Average repair time g. Employee satisfaction h. Number of repeat customers Internal business perspective

Answer 1

	Performance indicator	Perspective
a	Variable cost per unit	Financial perspective
b	Percentage of market share	Customer perspective
c	Number of hours of employee training	Learning and growth perspective
d	Number of new products developed	Internal business perspective
e	Yield rate (number of units produced per hour)	Internal business perspective
f	Average repair time	Internal business perspective
g	Employee satisfaction	Learning and growth perspective
h	Number of repeat customers	Customer perspective

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