Page 437 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 437
Performance measurement techniques
4.3 The model
Customer
perspective
Vision Internal
Financial business
perspective and
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
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