Crawford’s Books and Things has a traditional bookstore housed downtown Charlotte. The store has been there forty years, and many customers love the fact that they can hold the books in their hands and browse the offerings. Crawford’s just started an online book division for people who like to order books online. EVA for the Charlotte store is about $13 million, while EVA for the online division shows a value of –$2.2 million. Which measures for the customer and internal processes dimensions of the balanced scorecard would be appropriate for the online division? A. customer measure might be the percent of customers making repeat purchases; an internal process measure might be the number of times per month that the website is down. B. customer measure might be time to deliver books; an internal process measure might be the percentage of website visits that translate into sales. C. customer measure might be the number of new customers who come via recommendations from existing ones; an internal process measure might be the dollar value of sales per website visit. D. All of the above answers are correct.

Principles of Accounting Volume 2
19th Edition
ISBN:9781947172609
Author:OpenStax
Publisher:OpenStax
Chapter12: Balanced Scorecard And Other Performance Measures
Section: Chapter Questions
Problem 5PA: Crawfords Books and Things has a traditional bookstore housed downtown Charlotte. The store has been...
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Crawford’s Books and Things has a traditional bookstore housed downtown Charlotte. The store has been there forty years, and many customers love the fact that they can hold the books in their hands and browse the offerings. Crawford’s just started an online book division for people who like to order books online. EVA for the Charlotte store is about $13 million, while EVA for the online division shows a value of –$2.2 million.

Which measures for the customer and internal processes dimensions of the balanced scorecard would be appropriate for the online division?

A. customer measure might be the percent of customers making repeat purchases; an internal process measure might be the number of times per month that the website is down.
B. customer measure might be time to deliver books; an internal process measure might be the percentage of website visits that translate into sales.
C. customer measure might be the number of new customers who come via recommendations from existing ones; an internal process measure might be the dollar value of sales per website visit.
D. All of the above answers are correct.
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