Which of the following is a key performance indicator of the financial perspective in a balanced scorecard?
A.
return on investment
B.
percentage of market share
C.
number of warranty claims
D.
hours of employee training
Solution:
"return on investment" is a key performance indicator of the financial perspective in a balanced scorecard.
Hence option "A" is correct.
Which of the following is a key performance indicator of the financial perspective in a balanced...
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
Which of the following is not one of the four performance perspectives included in the balanced scorecard? a. research and development b. customer c. financial d. internal processes Carolina, the accountant for Duke Manufacturing, tells Jacob, who works in customer service for Duke, that that their company's customer satisfaction rating predicts sales revenue in dollars. Carolina's comment indicates that sales revenue is a. a lagging indicator b. a leading indicator c. a nonfinancial metric d. both a leading and a...
Balanced Scorecard, Perspectives, Classification of Performance Measures Consider the following list of scorecard measures: Required: Classify each measure according to the following: perspective, financial or nonfinancial, subjective or objective, and external or internal. When the perspective is process, identify which type of process: innovation, operations, or post-sales service. a. Product profitability b. Ratings from customer surveys c. Number of patents pending d. Strategic job coverage ratio e. Revenue per employee f. Quality costs g. Percentage of market h. Employee turnover...
Cardinal Corporation is preparing its balanced scorecard for the past quarter. The balanced scorecard contains four perspectives: financial, customer, internal business process, and learning and growth. Cardinal Corporation Balanced Scorecard Report For Quarter Ended December 31 Perspective: Goal Objective KPI Goal Actual Achieved? Financial: Customer: Through its strategic management planning process, CardinalCardinal Corporation has selected two specific objectives for each of the four perspectives; these specific objectives are listed in the following table. Specific Objective 1. Increase sales of...
One subunit of Field Sports Company had the following financial results last month: (Click the icon to view the financial results.) Read the requirements Requirement 1. Complete the performance evaluation report for the subunit. (Enter a variance for each account as a positive number and select whether the variance is favorable or unfavorable. Enter the variance percent as a percentage rounded to two decimal places, X.XX%) Actual Flexible Flexible Budget % Variance Subunit x Results Budget Variance (For U) (For...
CH 22 #5 Check my work 5 Exercise 22-16 Performance measures-balanced scorecard LO A3 1.42 points USA Airlines uses the following performance measures. Classify each of the performance measures below into the most likely balanced Scorecard perspective it relates to. Select your answers using C(customer), P (internal process), / (innovation and growth), or F(financial). Skipped eBook Print 1. Percentage of late flights 2. Cost of leasing airplanes 3. Employee satisfaction survey ratings 4. Percentage of waste recycled 5. Number of...
For each measure, match the corresponding Balanced Scorecard Perspective. That is, from the drop down list choose the Balanced Scorecard Perspective (#1-4) that matches the given measure. Learning & Growth Financial Internal Business Process Customer Match each of the options above to the items below. Market Share Market Share Open choices for matching Earnings per share growth Earnings per share growth Open choices for matching Set up time Set up time Open choices for matching Employee turnover ratio
16. One subunit of Zoom Sports Company had the following financial results last month (Click the icon to view the financial results.) Read the requirements 18 Requirement 1. Complete the performance evaluation report for this subunit (round to three decimal places). (Enter a variance for each account and select whether the variance is unfavorable (U) or favorable (F). Enter the results as positive numbers. Enter the variance percents as a percentage to three decimal places, "XX.XXX%".) Zoom Sports Company-Team Sports...
41. The balanced scorecard is used to tie performance measures to which of the following? a. organizational goals. b. short-term objectives only. c. long-term objectives only. d. regulatory requirements. 42. Which of these is the perspective of the balanced scorecard that includes supplier relationships and outsourcing? a. financial perspective. b. internal business and production process perspective. c. learning and growth perspective. d. customer perspective. 43. Why do managers often have incentives for committing financial fraud? a. Bonuses, merit pay increases, and promotions...
Waterfield Company has three decentralized segments. Executive managers are looking for a way to measure the performance of each segment. Which of the following metrics might be used for this purpose? a. the material quantity variance in each segment b. the return on investment of each segment c. the operating cash flows for the entire company d. the number of training sessions provided to employees in each segment A company's balanced scorecard may include a. both nonfinancial and financial metrics...