The four perspectives in the balanced scorecard are

(1) financial,
(2) customer,
(3) internal process, and
(4) learning and growth.

match each of the following objectives with the perspective it is most likely associated with:
(a) plant capacity utilization.
(b) employee work days missed due to injury.
(c) return on assets.
(d) brand recognition.

perspective objectives
(1) financial
(2) customer
(3) internal process
(4) learning and growth

(1)Financial   =   Return on Assets

(2)Customer   =  Brand Recognition

(3)Internal process   =   Plant Capacity Utilization

(4)Learning and growth     =   Employee Work Days Missed Due to Injury

Explanation:

The balanced scorecard is a model that provides four different ways/perspectives of measuring an entities performance. In today's modern business environment businesses not only have to focus on achieving financial success but also bringing continuous improvement in business processes, creating value for customers, striving to bring positive change in the society as a whole as part of their corporate social responsibility. Therefore the businesses find themselves with a huge range of responsibilities and opportunities to shoulder and exploit.

The financial perspective is pretty simple as we measure the performance of an entity/division/business unit based on the financial ratios and figures. Return on assets is a financial representation of the return generated by the assets of the entity. The greater return on assets the better performance is implied.

Customer perspective is an important measure upon which to judge performance. Businesses exist for customers therefore customer satisfaction is at the forefront of all the objectives of a business. A disappointed customer may harm the business through negative publicity whereas a satisfied customer may conduct indirect marketing for an entities products through word of mouth. Therefore brand recognition relates to the customer perspective. A business through it's remarkable performance, high quality of product, un-matchable customer experience can build a perception so high that can increase the customer base and hence performance.

Internal processes can't be neglected as well. Internal processes refer to the main business operations which if managed effectively can improve the performance significantly, for example, by bringing changes in the workflow, huge amount of time could be saved or implementing new systems could reduce long-term costs and increase the efficiency of the work in general or full utilization of plant capacity may help reduce fixed cost per unit and hence provide us with cost reductions.

Learning and growth perspective is all about internal learning and development, training of workforce, achieving reduced employee absenteeism rate, increased range of products through continuous research and development.

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