PERFORMANCE MEASURES FOR BALANCED SCORECARD

Financial Perspective
Performance Measure Desired Change
Sales +
Number of biddings won +
Receivables Turnover +

Customer Perspective
Performance Measure Desired Change
Number of customer complaints -
Number of new customers +
Market share +

Internal Business Processes Perspective

Performance Measure Desired Change
Inventory Management +
Product Quality +
Service Quality +

Learning and Growth Perspective

Performance Measure Desired Change
Suggestions per employee +
Employee turnover -
Technical training per employee +
Adaption of construction trends +
Outsourcing of alternative materials +
 BALANCED SCORECARD
KPI Measures Targets Review Objectives
Frequency
Financial
F1 Free Cash Flow (Current EVA - Prior EVA)/Prior 8% Annually • Profitability and effective use of
EVA funds
F2 Sales Growth (Current sales - Prior 10% Annually • Sales Growth
sales)/Prior sales

Customer
C1 Turnover percentage Loss of number of key 10% Annually • Quality of products and services
from key customers customers
C2 Delivery accuracy On-time delivery per order 95% Monthly • Customer satisfaction
• Sales and Marketing effort

Internal Business Process

IBP1 Percentage of goods Actual sales value of goods 3% Monthly • Production quality
returned returned / Sales value before • On time delivery
goods returned

Learning and Growth

LG1 Employee productivity Sales per man hour 97% Annually • Employee training
• Employee satisfaction

LG2 Employee satisfaction Survey's index score 90% Quarterly • Employee satisfaction
index