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Unformatted text preview: Positive Financial Leverage: ROA < ROE Negative Financial Leverage: ROA > ROE Internal Business Process Measures MCE = Value added manufacturing time Manufacturing cycle time Price/Rate Variances DM price variance=AQ(AP-SP) DL rate variance=AH(AR-SR) VOHD spending FOHD budget Quantity/Efficiency Variances DM quantity variance=SP(AQ-SQ) DL efficiency variance=SR(AH-SH) VOHD Efficiency FOHD Volume Strategic Performance See attached sheet Balanced Scorecard...
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- Spring '08
- Sales, Generally Accepted Accounting Principles, average operating assets