An example of a "hard" measure when using a balanced scorecard approach is asset turnover.

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Asset turnover is a financial ratio that is considered a "hard" measure in the balanced scorecard approach because it directly relates to a company's financial performance. It is calculated by dividing a company's revenue by its average total assets, and reflects how efficiently a company is using its assets to generate revenue.

An Example of a "Hard" Measure When Using a Balanced