ExpertMedium2 marksMultiple Choice
ACCA · Question 32 · Performance Measurement
A healthcare NGO is adopting the Balanced Scorecard to measure its performance. Which TWO of the following metrics would most likely fall under the 'Internal Business Process' perspective?
A healthcare NGO is adopting the Balanced Scorecard to measure its performance. Which TWO of the following metrics would most likely fall under the 'Internal Business Process' perspective?
Answer options:
A.
Average patient wait time in the emergency room.
B.
Number of training hours per medical staff member.
C.
Percentage of medical equipment undergoing scheduled maintenance.
D.
Patient satisfaction survey scores.
How to approach this question
Identify metrics that measure the efficiency and effectiveness of the organization's internal operations.
Full Answer
The Internal Business Process perspective focuses on the efficiency and quality of internal operations. Patient wait times and equipment maintenance are direct measures of internal processes. Training hours relate to Learning and Growth, while satisfaction scores relate to the Customer perspective.
Common mistakes
Selecting patient satisfaction, confusing the end result (customer perspective) with the internal process that drives it.
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