E10-18 (Static) Matching Measures of Performance with the Correct Balanced Scorecard Perspective [LO 10-3] Below is a list of various metrics used to measure performance. For each metric, identify the correct balanced scorecard perspective with which the metric is associated. Balanced Scorecard Metric Perspective Average stock price Economic value added Employee turnover rates Manufacturing cycle time Customer Market share Financial Number of days from product launch to shelf Internal Business Number of defects Number of new patent applications Learning and Growth Percentage of repeat customers Percentage decrease in operating costs Percentage of sales generated by new products Research and development spending as a percentage of net revenues

Explain the meaning of the undernoted measures that may be used for divisional performance measurement and investment decision-making.  Discuss the advantages and  problems associated with: Residual income

Describe the two ways ROI can be calculated.

The accounting relates to assortment, classification and measurement of cost for analyzing methods/ techniques and costing principles which is helpful for decision making, The establishment of budgets and compare the standard costs with actual cost for proper use. Explain in detail the objectives, pros and cons of such accounting

What are four key perspectives in the balanced scorecard?

Define learning curve. Outline two models that can be used when incorporating learning into the estimation of cost functions.

Give two examples of nonfinancial measures of customer satisfaction relating to quality

Provide examples of critical customer and operational performance metrics that may be included in an IAA balanced scorecard (without requiring any computations).