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:

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

Exhibit 18.1 Example Business Model—JYC Investments

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