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    PracticeCPA®CPA BAR Practice Exam 4Question 18
    Easy1 markMultiple Choice
    Area I: Business AnalysisBARArea INon-Financial Measures

    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?

    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
    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).
    Question 17All questionsQuestion 19

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