Question: Salesclerk's Compensation Plan You are the manager of a department store in Tokyo. Sales are subject to month-to-month variations, depending on the individual salesclerk's efforts and other factors. A new salary-plus-bonus plan has been in effect for 4 months, and you are reviewing a sales performance report. The plan provides for a base salary of ¥50,000 per month, a ¥68,000 bonus each month if the salesclerk meets the monthly sales quota, and an additional commission of 5% of all sales over the monthly quota. Each month, the quota is reset at approximately 3% above the previous month's sales to motivate clerks to continually increase sales. The monthly quotas and actual amounts for the first 4 months of the plan are shown in the following sales report (in thousands):

1. Compute the compensation for each salesclerk for each month.

2. Evaluate the compensation plan. Be specific. What changes would you recommend?

Common Measures on a Balanced Scorecard Listed next are common performance measures appearing on balanced scorecards. Indicate whether the listed measure is primarily associated with the financial, customer, internal process, or learning and growth perspective. (Note that some measures might reasonably be associated with more than one perspective.)