Organize the Following List into the Appropriate Balanced Scorecard Perspectives

question 83

Essay

Organize the following list into the appropriate balanced scorecard perspectives. Include "Sustainability" as an addition to the four traditional perspectives.
Ecoefficient logistics
Percentage of defective product units
Return on assets
Number of patents
Quantity of product waste
Employee turnover rate
Percentage of processes with real-time feedback
Profit per salesperson
Training hours per employee
Earnings per share
Number of new customers
Percentage of on-time deliveries by suppliers
Percentage of error free invoices
Megawatt hours of electricity used
Manufacture cycle time
Market channel profitability
Percentage use of recyclable materials
Employee competence measures

---

Definitions:

U.S. GAAP

United States Generally Accepted Accounting Principles, which constitute the framework of guidelines for financial accounting used in the US.

Interest Expense

The charge for borrowing money typically calculated as a rate of the principal amount annually.

Net Operating Losses

A situation where a company's operating expenses exceed its revenues, which can have tax implications and affect future earnings reports.

Debenture Bonds

Unsecured bonds that rely on the creditworthiness and reputation of the issuer for support, without specific collateral.