Kaplan and Norton's Balanced Scorecard evaluates performance across four key perspectives. The provided Key Performance Indicators (KPIs) map to three of these. 'Consumer satisfaction' and 'time to deliver orders' address the Customer perspective. 'Wastage in product production' is a measure for the Internal Business Process perspective, focusing on operational efficiency. 'The qualifications of production employees' relates to the Learning and Growth perspective, which concerns the organization's ability to improve and innovate. No KPI listed directly measures financial performance, such as profitability, revenue growth, or return on capital employed, which is the focus of the Financial perspective.

A. Learning and growth: This is covered by the KPI 'The qualifications of production employees,' which is a direct measure of employee capabilities and skills.

B. Internal business process: This is covered by the KPI 'Wastage in product production,' which measures the efficiency and quality of internal operations.

C. Customer: This is covered by the KPIs 'The time to deliver orders for products' and 'Consumer satisfaction with products.'

1. Kaplan, R. S., & Norton, D. P. (1992). The Balanced Scorecard—Measures that Drive Performance. Harvard Business Review, 70(1), 71–79. This foundational article defines the four perspectives, stating the Learning and Growth perspective includes measures like employee skills, the Internal perspective includes measures like cycle time and quality, the Customer perspective includes satisfaction and delivery time, and the Financial perspective includes profitability and shareholder value.

2. Paul, D., & Cadle, J. (2020). Business Analysis (4th ed.). BCS, The Chartered Institute for IT. In Chapter 10, Section 10.4.3, "The balanced scorecard," the text explains how the framework links performance measures. It provides examples aligning employee capabilities with the 'innovation and learning' perspective and operational efficiency with the 'internal business' perspective.

3. MIT Sloan School of Management. (2004). 15.963 Management Accounting and Control, Lecture Notes, Session 10: The Balanced Scorecard. MIT OpenCourseWare. The lecture notes explicitly categorize measures. For example, "Employee skills" is listed as a core measure for the Learning and Growth perspective, while "On-time delivery" is a core measure for the Customer perspective. The Financial perspective is shown to include measures like "Return on capital employed" and "Profitability."