ExpertEasy2 marksMultiple Choice
ACCA · Question 30 · Performance Measurement
Section A
MetroTransit Authority uses the Balanced Scorecard to measure performance. Which TWO of the following metrics would be classified under the 'Customer Perspective'?
Section A
MetroTransit Authority uses the Balanced Scorecard to measure performance. Which TWO of the following metrics would be classified under the 'Customer Perspective'?
Answer options:
A.
Percentage of trains arriving on time.
B.
Cost per passenger mile.
C.
Number of passenger complaints received.
D.
Number of staff training hours completed.
How to approach this question
Identify metrics that directly measure how the customer experiences the service. Financials, internal processes, and staff training belong to other perspectives.
Full Answer
The Balanced Scorecard has four perspectives: Financial, Customer, Internal Business Process, and Learning & Growth. On-time arrivals and complaint numbers directly measure the customer's experience and satisfaction, fitting the Customer Perspective.
Common mistakes
Selecting internal process metrics or financial metrics.
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