A telehealth provider is implementing Kaplan and Norton's Balanced Scorecard.

Which of the following metrics would correctly fall under the 'Internal Business Process' perspective? (Select all that apply)

Answer options:

Average server uptime percentage

Average time taken to connect a patient to a doctor

Patient satisfaction score out of 10

Number of new training hours per employee

How to approach this question

Identify metrics that measure 'how well the business is running its operations internally'. Customer satisfaction is external; training is learning/growth.

Full Answer

The Balanced Scorecard has four perspectives: Financial, Customer, Internal Business Process, and Learning & Growth. - Server uptime and connection times measure the efficiency of internal operations (Internal Business Process). - Patient satisfaction measures how the customer views the company (Customer). - Employee training measures the ability to improve and innovate (Learning & Growth).

Common mistakes

Confusing customer service metrics (like satisfaction) with internal process metrics (like connection speed).

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Practice the full ACCA MA — Management Accounting Practice Exam 1

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