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USA Airlines uses the following performance measures. Classify each of the performance measures below into the most likely balanced scorecard perspective it relates to. Label your answers using C (customer), P (internal process), I (innovation and growth), or F (financial).
1. Cash flow from operations __________2. Number of reports of mishandled or lost baggage __________3. Percentage of on-time departures __________4. On time flight percentage __________5. Percentage of ground crew trained __________6. Return on investment __________7. Market value __________8. Accidents or safety incidents per mile flown __________9. Customer complaints __________10. Flight attendant training sessions attended __________11. Time airplane is on ground between flights __________12. Airplane miles per gallon of fuel __________13. Revenue per seat __________14. Cost of leasing airplanes __________
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This individual assignment is based on the TerraCycle Inc.
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A new plant accountant suggested that the company may be able to assign support costs to products more accurately by using an activity based costing system that relies on a separate rate for each manufacturing activity that causes support costs.
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