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

Exercise 15

Balanced Scorecard, Perspectives, Classification of Performance Measures
Consider the following list of scorecard measures:
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 percentages
i. First-pass yields
j. On-time delivery percentage
k. Percentage of revenues from new sources
l. Economic value added
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.