Page 171 - BA2 Integrated Workbook STUDENT 2018
P. 171
Performance measurement
4.2 The model
Financial
Vision Internal
Customer and business
strategy processes
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
Illustrations and further practice
Go over illustration 1
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