Taylor Construction builds custom homes in Dallas, Texas. Brandon Taylor knows that his future depends on the quality of the homes he builds and the service he provides to customers. Most new-customer sales arise from word-of-mouth advertising by former customers.Identify the balanced scorecard perspective for each measure in the exercise. Perspective a. Number of customer complaints Internal business processesCustomerLearning & growthFinancial b. Employee turnover Learning & growthFinancialInternal business processesCustomer c. Net profit per house constructed Learning & growthFinancialInternal business processesCustomer d. Turnaround time on customer design changes Learning & growthInternal business processesCustomerFinancial e. Hours of training per employee Learning & growthFinancialInternal business processesCustomer f. Average labor cost per house CustomerLearning & growthFinancialInternal business processes g. Dollars invested in new equipment Learning & growthFinancialInternal business processesCustomer h. Grade (quality) of brass fixtures FinancialLearning & growthInternal business processesCustomer i. Variances between budgeted and actual costs of building a house FinancialInternal business processesCustomerLearning & growth

Principles of Cost Accounting

17th Edition

ISBN:9781305087408

Author:Edward J. Vanderbeck, Maria R. Mitchell

Publisher:Edward J. Vanderbeck, Maria R. Mitchell

Chapter9: Cost Accounting For Service Businesses, The Balanced Scorecard, And Quality Costs

Section: Chapter Questions

Problem 11E: Luxe Inc., a chain of gasoline service stations, has a strategy of charging premium prices for its...

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Taylor Construction builds custom homes in Dallas, Texas. Brandon Taylor knows that his future depends on the quality of the homes he builds and the service he provides to customers. Most new-customer sales arise from word-of-mouth advertising by former customers.

Identify the balanced scorecard perspective for each measure in the exercise.

		Perspective
a.	Number of customer complaints	Internal business processesCustomerLearning & growthFinancial
b.	Employee turnover	Learning & growthFinancialInternal business processesCustomer
c.	Net profit per house constructed	Learning & growthFinancialInternal business processesCustomer
d.	Turnaround time on customer design changes	Learning & growthInternal business processesCustomerFinancial
e.	Hours of training per employee	Learning & growthFinancialInternal business processesCustomer
f.	Average labor cost per house	CustomerLearning & growthFinancialInternal business processes
g.	Dollars invested in new equipment	Learning & growthFinancialInternal business processesCustomer
h.	Grade (quality) of brass fixtures	FinancialLearning & growthInternal business processesCustomer
i.	Variances between budgeted and actual costs of building a house	FinancialInternal business processesCustomerLearning & growth

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