The internal business process perspective of a balanced scorecard may contain which of the following set of performance measures?
A) Sales force efficiency, percentage of warranty claims, number of employees completed internal training
B) Defect costs, employee satisfaction rating, number of customer complaints
C) Sales force efficiency, scrap costs, percentage of machine downtime
D) Number of incorrect deliveries to customers, production cycle time, profit margin

Question

Quizplus · Accepted Answer

The internal business process perspective of a balanced scorecard focuses on the processes and systems that allow a company to deliver value to its customers. Sales force efficiency, scrap costs, and percentage of machine downtime are all measures that reflect the effectiveness and efficiency of the company's operations, making C the best choice among the options listed. Defect costs, employee satisfaction rating, number of customer complaints, number of incorrect deliveries to customers, production cycle time, and profit margin are also important measures that may be included in the internal business process perspective, but they are not all present in a single option.

The Internal Business Process Perspective of a Balanced Scorecard May