Listed below are a number of scorecard measures. Classify each performance measure according to the following: perspective (e.g., customer or learning and growth), financial or nonfinancial, subjective or objective, external or internal, and lead or lag. Discuss why it is sometimes difficult to classify these measures as lead or lag. Now, pick any two measures where you have difficulty explaining whether they are lead or lag, and explain when they would be lead and when they would be lag measures.
a. Number of new customers
b. Percentage of customer complaints resolved with one contact
c. Unit product cost
d. Cost per distribution channel
e. Suggestions per employee
f. Quality costs
g. Product functionality ratings (from surveys)
h. Cycle time for solving a customer problem
i. Strategic job coverage ratio
j. On-time delivery percentage
k. Percentage of revenues from new products.