ITPEC IP October 2022 Question 80
ITPEC IP October 2022 — Question 80 of 100
The Balanced Scorecard translates strategy into objectives and performance measures from four perspectives. These are financial, customer, internal business processes, and learning and growth. Their cause-and-effect relationships balance short-term financial results with drivers of future performance.
Answer (b)
Why not others:
- analyzing value-generating activities describes value-chain analysis
- balancing debit and credit entries describes double-entry bookkeeping
- evaluating a partner's creditworthiness is credit analysis
Key rule: BSC evaluates strategy through the four linked perspectives: financial, customer, internal processes, and learning and growth.
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