1. The balanced scorecard

2. Financial perspective of a balanced scorecard
Examples of possible measures are:
Return on capital employed
Return on net assets
Reduction of administrative expenses
Reduction in bad debts
Reduction in accounts receivable days
Reduction in gearing

3. Customer perspective of a balanced scorecard
Examples of possible measures are:
Customer satisfaction
Customer retention
Increasing customer base
Reduction in delivery times
Reduction in rate of goods returned by customers

4. Internal business processes perspective
Examples of possible measures are:
Reduction in quality control rejection rate
Reduced production lead times
Increased level of production capacity utilisation

5. Learning and growth perspective
Examples of possible measures are:
Increased level of spending per head on employee training
Reduced employee absenteeism rate
Reduced staff turnover rate
Increased range of products
Increased proportion of new product sales as a proportion of total sales
Greater reporting flexibility in the information system
Increase in the range of information available on demand from the information system.