ITPEC FE Subject A April 2026 Question 51

Source exam: ITPEC FE Subject A April 2026Topic: Management Strategy

ITPEC FE Subject A April 2026 — Question 51 of 60

Manufacturing productivity measured by a reduction in manufacturing days — an internal business process objective.

The Balanced Scorecard views performance from four perspectives:

  • Financial — how the company looks to shareholders
  • Customer — how customers see the company
  • Internal business process — which processes must be excelled at
  • Learning and growth — how the organisation improves its people and capability

Manufacturing lead time is a property of an internal process, so it belongs to the third perspective.

Answer (b)

Why not others:
- (a) — customer relationships measured by complaints is the customer perspective

- (c) — training hours to build development capability is the learning and growth perspective

- (d) — sustainable growth measured by order backlog is the financial perspective

Key rule: Ask whose viewpoint the indicator serves. Anything measured on people development is learning and growth; anything measured inside the workflow is internal process.

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