ExpertHard1 markMultiple Choice
CPA · Question 05 · Area I: Business Analysis
A company is implementing a Balanced Scorecard. They have identified 'Employee Training Hours per FTE' and 'Information System Availability %' as key metrics. Under which perspective of the Balanced Scorecard should these metrics be categorized?
A company is implementing a Balanced Scorecard. They have identified 'Employee Training Hours per FTE' and 'Information System Availability %' as key metrics. Under which perspective of the Balanced Scorecard should these metrics be categorized?
Answer options:
A.
Internal Business Process
B.
Learning and Growth
C.
Customer
D.
Financial
How to approach this question
Map the metric to the four perspectives: Financial (money), Customer (satisfaction), Internal Process (operations), Learning & Growth (people/infrastructure). Training and IT systems support the organization's ability to improve, fitting Learning & Growth.
Full Answer
B.Learning and Growth✓ Correct
B
The Learning and Growth perspective addresses the question: 'To achieve our vision, how will we sustain our ability to change and improve?' It includes employee training, corporate culture, and technology infrastructure.
Common mistakes
Confusing Internal Business Process (how we work) with Learning and Growth (enablers of work).
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