1. Student answers may differ concerning which category—learning and growth, internal business processes, customers, or financial—a particu-lar performance measure belongs to. Financial
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Total profitAverage age of accounts receivable Written-off accounts receivable − −
as a percentage of salesCustomer satisfac- Customer tion with accuracy of charge account billsUnsold inventory at Percentage of Internal end of season as a charge account bills −
Business percentage of total containing errors Processes cost of sales Percentage of suppliers making just-in-time deliver-iesPercentage of sales Learning clerks trained to and correctly enter data Growth on charge account slipsCase 10-33 (continued) A number of the performance measures suggested by managers have not been included in the above balanced scorecard. The excluded per-formance measures may have an impact on total profit, but they are not linked in any obvious way with the two key problems that have been identified by management—accounts receivables and unsold inventory. If every performance measure that potentially impacts profit is included in a company’s balanced scorecard, it would become unwieldy and focus would be lost.
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