Which of the following is least likely to be a critical success factor within the financial perspective of the balanced scorecard?
A) Increasing ROI
B) Decreasing operating costs
C) Decreasing residual income
D) Increasing segment margin

Question

Quizplus · Accepted Answer

Decreasing residual income is not a critical success factor within the financial perspective of the balanced scorecard. This is because residual income is a measure of a company's profit that exceeds its cost of capital, and decreasing it may not necessarily impact the company's overall financial success. Instead, increasing ROI, decreasing operating costs, and increasing segment margin are all important factors in achieving financial success.

Which of the Following Is Least Likely to Be a Critical