ExpertEasy2 marksMultiple Choice
ACCA · Question 31 · F. Performance measurement
A professional e-sports organization uses the Balanced Scorecard to measure performance. They are currently tracking the 'number of new merchandise designs launched per season' and 'training hours per player'.
Under which perspective of the Balanced Scorecard do these metrics primarily fall?
A professional e-sports organization uses the Balanced Scorecard to measure performance. They are currently tracking the 'number of new merchandise designs launched per season' and 'training hours per player'.
Under which perspective of the Balanced Scorecard do these metrics primarily fall?
Answer options:
A.
Financial perspective
B.
Customer perspective
C.
Internal Business Process perspective
D.
Innovation and Learning perspective
How to approach this question
Match the keywords 'new designs' (innovation) and 'training' (learning) to the correct perspective.
Full Answer
D.Innovation and Learning perspective✓ Correct
The Innovation and Learning perspective focuses on the organization's ability to improve, innovate, and learn. Metrics like new product development (new designs) and employee development (training hours) fit perfectly here.
Common mistakes
Placing 'new designs' in the Customer perspective, forgetting that the *creation* of new products is an innovation metric.
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