Answer
In the balanced scorecard framework:
Financial Measures include ROI, residual income, EVA, and return on sales, focusing on financial efficiency and profitability.
Nonfinancial Measures in the Customer perspective include market share and customer satisfaction, which assess customer-centric performance.
In the Internal-Business-Processes perspective, nonfinancial measures include manufacturing lead time, yield, on-time performance, new product launches, and patents filed, reflecting operational efficiency and innovation.
In the Learning-and-Growth perspective, nonfinancial measures encompass employee satisfaction and information-system availability, highlighting organizational development and technology readiness.
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