A Balanced Scorecard Is

A balanced scorecard is

A) a performance-measurement approach that uses both financial and non-financial measures to evaluate a company's operations in an integrated way.
B) a tool used to measure the benefits and costs of implementing a new strategy.
C) used only by small organizations that cannot afford more expensive methods of evaluating their operations.
D) focuses on non-financial measures in order to balance the many other financial reports companies use to evaluate their operations.