A. What are the four performance perspectives used in the balanced scorecard? B. For each performance perspective above, list at least two strategic objectives. 2. A balanced scorecard has the following performance metrics: Sales increase by region Sales order pipeline Market share Salesperson training hours Number of shipping errors Number of new customers New product development expenditures Relative to the metric “increase sales”, which of these performance metrics are leading and which are lagging indicators?

Cornerstones of Cost Management (Cornerstones Series)
4th Edition
ISBN:9781305970663
Author:Don R. Hansen, Maryanne M. Mowen
Publisher:Don R. Hansen, Maryanne M. Mowen
Chapter13: The Balanced Scorecard: Strategic-based Control
Section: Chapter Questions
Problem 18E: Which of the following objectives would likely be associated with the learning and growth...
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  1.   A. What are the four performance perspectives used in the balanced scorecard? 

          B. For each performance perspective above, list at least two strategic                objectives.

 

 

      2. A balanced scorecard has the following performance metrics:

  • Sales increase by region
  • Sales order pipeline
  • Market share
  • Salesperson training hours
  • Number of shipping errors
  • Number of new customers
  • New product development expenditures

 

Relative to the metric “increase sales”, which of these performance metrics are leading and which are lagging indicators?

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