A Balanced Scorecard Is a Method Used by IT Departments

question 69

Essay

A balanced scorecard is a method used by IT departments to measure overall health and success of an IT investment. Match a type of measurement an IT organization may report with the appropriate balanced scorecard category it supports.
$$\begin{array} { | l | l | } \hline \text { Customer Perspective } & \text { The percentage of repeat client business. } \\\hline \text { Intemal Perspective } & \text { The percentage of projects completed on time. } \\\hline \text { Intemal Perspective } & \begin{array} { l } \text { Uptime versus downtime of a critical } \\\text { infonnation system. }\end{array} \\\hline \text { Learning Perspective } & \begin{array} { l } \text { The number of employees trained on the use of } \\\text { collaborative techrologies. }\end{array} \\\hline \text { Custoner Perspective } & \text { Client satisfaction surveys. } \\\hline \text { Financial Perspective } & \begin{array} { l } \text { Percentage of projects completed on or below } \\\text { budget. }\end{array} \\\hline\end{array}$$

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Definitions:

Direct Labor Costs

Costs that can be directly attributed to the production of goods or services, such as wages paid to workers manufacturing a product.

Net Operating Income

This is the income derived from normal business operations after deducting operating expenses but before interest and taxes.

Retained Earnings

The portion of net income left over for the business after it has paid out dividends to its shareholders, often reinvested in the business.

Ending Balance

The amount in an account at the end of an accounting period after all debits and credits have been accounted for.