Balanced Scorecard, Perspectives, Classification of Performance Measures

Consider the following list of scorecard measures:
Required:
Classify each measure according to the following: perspective, financial or nonfinancial, subjective or objective, and external or internal. When the perspective is process, identify which type of process: innovation, operations, or post-sales service.

a. Product profitability
b. Ratings from customer surveys
c. Number of patents pending
d. Strategic job coverage ratio
e. Revenue per employee
f. Quality costs
g. Percentage of market
h. Employee turnover percentages
i. First-pass yields
j. On-time delivery percentage 0
k. Percentage of revenues from new sources
l. Economic value added

 Financial/Non financial-Subjective/objective-External/internal-Process

Product profitability financial--Objective--Internal--Innovation

Ratings from customer surveys--Non financial--Objective--External--Operations

Number of patents pending--Non financial--Objective--External--Operations

Strategic job coverage ratio--Non financial--Objective--External--Operations

Revenue per employee--Financial--Objective--Internal--Innovation

Quality costs--Financial--Objective--Internal--Innovation

Percentage of market--Financial--Objective--External--Operations

Employee turnover percentages--Financial--Objective--Internal--Operations

First-pass yields--Financial--Objective--Internal--Operations

On-time delivery percentage--Non financial--Objective--External--Innovation

Percentage of revenues from new sources--Financial--Objective--External --Innovation

Economic value added--Non financial--Subjective--Internal--Innovation

Explanation:

answer; post closing trial balance;