The perspectives included in the balanced scorecard approach include all of the following except the
A) internal process perspective.
B) capacity utilization perspective.
C) learning and growth perspective.
D) customer perspective.

Question

Quizplus · Accepted Answer

The perspectives included in the balanced scorecard approach are the internal process perspective, the learning and growth perspective, the customer perspective, and the financial perspective. Capacity utilization is not included as a separate perspective in the balanced scorecard approach.

The Perspectives Included in the Balanced Scorecard Approach Include All