Cornerstones of Cost Accounting 1st Edition by Don Hansen,Maryanne Mowen

تمرين 14

Box Scorecard
The following Box Scorecard was prepared for a value stream:

Required:
1. How many nonfinancial measures are used to evaluate performance? Why are nonfinancial measures used?
2. Classify the operational measures as time-based, quality-based, or efficiency-based. Discuss the significance of each category for lean manufacturing.
3. What is the role of the Planned Future State column?
4. Discuss the capacity category and explain the meaning of each measure and its significance.
5. Discuss the relationship between the financial measures and the measures in the operational and capacity categories.