Which of the following measures would be least likely to be included in a balanced scorecard's internal business process perspective?
A) Customer satisfaction rating
B) Percent capacity utilisation
C) Percent change in throughput time
D) Average waiting time per customer

Question

Quizplus · Accepted Answer

The internal business process perspective of a balanced scorecard focuses on the processes that have the greatest impact on customer satisfaction and achieving the organization's financial goals. Customer satisfaction rating, while important, is more directly related to the customer perspective rather than the internal business process perspective. Measures like percent capacity utilization, percent change in throughput time, and average waiting time per customer are more directly related to internal operational efficiency and effectiveness.

Which of the Following Measures Would Be Least Likely to Be