Fundamentals of Cost Accounting 2nd Edition by William Lanen, Carolyn Wells, Michael Maher

تمرين 39

Performance Measures, Drawing a Business Model
Garnet Electronics discloses to you that it uses a balanced scorecard with the following performance measures:
Profit
Training hours
Percentage of defects
Employee turnover
Customer satisfaction
Patents awarded
Required
a. Link the measures to the perspectives of the balanced scorecard by filling in the following table:

b. Present a business model as in Exhibit 18.1 that would lead the company to choose this set of measures.