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{"ops":[{"insert":"The Managing Director of Hawkins College Ltd wants to start using the Balanced Scorecard and has asked that a range of performance measures should be collected for presentation in the format outlined by Kaplan and Norton.\n\nThe following data has been collected:\n\n\t2019\t2020\nSales revenue \u00a3000\t2000\t2650\nProfit \u00a3000\t140\t131\nCapital employed \u00a3000\t2400\t1950\n\t\t\nStudent numbers\t1480\t1495\nAverage class size\t28\t32\n\t\t\nAverage pass rate:\t\t\nHawkings College Ltd\t60%\t57%\nNational \t56%\t56%\nNew courses introduced\t3\t6\nNumber of student complaints\t40\t53\n\t\t\nSquare metres for tuitions\t1600\t1600\nOccupancy of tuition rooms\t80%\t78%\nStaff turnover (leavers\/average staff)\t0.13\t0.19\n\t\t\nI.T. development as a % of revenue\t1.6%\t1.8%\n\n\nThe directors have also obtained the following key performance indicators for 2020:\n\nGrowth in sales revenue of 8% per annum.\n\nPass rates of 4% above the national average for the externally assessed examinations.\n\nA return on investment of 9% for the organisation as a whole.\n\nInvestment in information technology development of 2% of sales revenue to remain \u2018state of the art\u2019.\n\n6% increase in student numbers.\n\nReduction in number of student complaints.\n\n4% reduction in average class size.\n\n\n\nYOU ARE REQUIRED TO:\n\n1)\u00a0Define the balanced scorecard and explain the four perspectives advocated by Kaplan and Norton. \t\t\t\t\t\t\t\t(6 marks)\n\n2) Using the performance data collected, calculate three suitable performance measures for 2019 and 2020 for each of the four perspectives of the balanced scorecard.\t\n\t\t\t\t\t\t\t\t\t(12 marks)\n\n3) Based on your calculations in 2 above discuss the performance measures achieved against the original performance targets.\t\t\t\t\t(7 marks)\n"}]}
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