BALANCED SCORECARD EXERCISE
East State College is a four-year undergraduate institution and its mission is to provide its students with the intellectual and moral preparation that enables them to lead meaningful and satisfying lives. In addition, the Board of Directors of East State College wants the school to be a center for excellence in education and research. The schools academic programs are divided into two divisions, the Business Division and the Arts and Sciences Division.
The president of East State College, your employer, has requested that you devise a means for presenting outcome data in the annual report to the Eastern State Legislature. After researching performance reports, your president is convinced that the Legislature would be impressed by a presentation of performance measures in the form of a balance scorecard. Organizations use balanced scorecards as a management tool to translate the organization’s mission and strategy into a comprehensive set of performance measures. These metrics provide detailed feedback to managers about the organization’s progress towards it goals.
INSTRUCTIONS
1. Organize the data shown in Table 1 (See Appendix) into a balanced scorecard using the four traditional perspectives: learning and growth, internal business processes, customers, and financial (Use Form A below—See Appendix).

A. The Learning and Growth Perspective:
Major development and expansion of employees’ abilities is necessary so that their knowledge and creativity can be rejuvenated and enhanced for achieving organizational objectives. In addition, in order to grow, firms need to improve their information and technology systems and align employee incentives with the accomplishment of organizational goals. Three outcome measurements are the hallmarks of this perspective: employee satisfaction, employee retention (percentage of key staff turnover),