Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed



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solutions-manual-to-bhimani-et-al-management-and-cost-accounting-pearson-2012-1
Customer perspective
(1) Market share in high-end special-purpose textile machines, (2) customer satisfaction, (3) new customers. Improvements in these customer measures are leading indicators of superior financial performance.
Internal business process perspective
(1) Manufacturing quality, (2) new product features added, (3) order delivery time. Improvements in these measures are expected to result in more satisfied customers and, in turn, superior financial performance.
Learning and growth perspective
(1) Development time for designing new machines, (2) improvements in manufacturing processes, (3) employee education and skill levels, (4) employee satisfaction. Improvements in these measures have a cause-and-effect relationship with improvements in internal business processes, which in turn lead to customer satisfaction and financial performance.


Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012

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