Spotlight Productions has in the past produced just one fairly successful product. Recently, however, a new version of this product has been launched. Development work continues to add a related product to the product list. Given below are some details of

24 октября 2025
Анализ хозяйственной деятельности

Условие:

Spotlight Productions has in the past produced just one fairly successful product. Recently, however, a new version of this product has been launched. Development work continues to add a related product to the product list. Given below are some details of the activities during the month of November.
Units produced
– existing product 25,000
– new product 5,000
Cost of units produced
– existing product $375,000
– new product $70,000
Sales revenue
– existing product $550,000
– new product $125,000
Hours worked
– existing product 5,000
– new product 1,250
Development costs
$47,000
Required
(a) Suggest and calculate performance indicators that could be calculated for each of the four perspectives on the balanced scorecard.
(b) Suggest how this information would be interpreted

Решение:

(a) Для оценки производительности Spotlight Productions можно использовать показатели из четырех перспектив сбалансированной системы показателей (balanced scorecard): финансовая перспектива, перспектива клиентов, внутренняя перспектива и перспектива обучения и роста. 1. Финансовая перспектива: - Выручка от продаж на единицу: - Существующий продукт: $550,000 / 25,000 = $22 за единицу - Новый продукт: $125,000 / 5,000 = $25 за единицу - Прибыль от продаж: - Существующий продукт: $550,000 - $375,000 = $175,000 - Новый продукт: $125,000 - $70,000 = $55,000 2. Перспектива клиентов: - Доля ...