Balanced Scorecard

E 2. Valient Online Products is considering adopting the balanced scorecard and has compiled the following list of possible performance measures. Select the balanced scorecard perspective that best matches each performance measure.

Performance Measure

Balanced Scorecard Perspective

1. Economic value added

a. Financial (investors)

2. Employee turnover

b. Learning and growth (employees)

3. Average daily sales

c. Internal business processes

4. Defect-free units

d. Customers

5. Number of repeat customer visits

6. Employee training hours