Which of the following measures would be least likely to be included in a balanced scorecard's learning and growth perspective?
A) Average training cost per employee
B) Percent of revenue from new products
C) Number of patent applications for new products
D) Rank in customer surveys

Question

Quizplus · Accepted Answer

The learning and growth perspective of a balanced scorecard focuses on the infrastructure that an organization must build to create long-term growth and improvement. This includes employee training and capabilities, organizational culture, and intellectual property. D) Rank in customer surveys is least relevant to this perspective as it is more closely related to the customer perspective, which assesses customer satisfaction and relationships.

Which of the Following Measures Would Be Least Likely to Be