Page 147 - BA2 Integrated Workbook - Student 2017
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Performance measurement
4.2 The model
Financial
perspective
Vision Internal
Customer
perspective and business
strategy perspective
Learning and
growth
Examples of measures which can be used in each perspective:
Financial net margin
return on capital employed
Customer number of customer complaints
new customers as a % of total customers
Internal business processes capacity utilisation %
number of units rejected
Learning and growth % of revenue attributable to new products
number of staff training days undertaken
Go over illustration 1
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