ExpertEasy1 markMultiple Choice
CPA · Question 18 · Area I: Business Analysis
In a Balanced Scorecard framework, which of the following performance measures would most likely be categorized under the 'Learning and Growth' perspective?
In a Balanced Scorecard framework, which of the following performance measures would most likely be categorized under the 'Learning and Growth' perspective?
Answer options:
A.
Customer retention rate
B.
Return on Investment (ROI)
C.
Cycle time
D.
Employee training hours per capita
How to approach this question
Map the metric to the 4 perspectives: Financial (Money), Customer (Satisfaction), Internal Process (Efficiency), Learning & Growth (People/Systems).
Full Answer
D.Employee training hours per capita✓ Correct
D
The Learning and Growth perspective focuses on the intangible assets of an organization, such as human capital (training, skills), information capital (systems), and organization capital (culture). Employee training hours is a classic metric for this perspective.
Common mistakes
Confusing Internal Process (efficiency) with Learning & Growth (capacity to improve).
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