Which of the following is not one of the elements of the balanced scorecard?

Question

Quizplus · Accepted Answer

The balanced scorecard typically includes elements such as strategic initiatives, performance targets, and strategy maps, but not cost systems. Cost systems are more related to accounting and financial management rather than the balanced scorecard approach, which focuses on translating an organization's strategic objectives into a set of performance indicators across four perspectives: financial, customer, internal business processes, and learning and growth.

Which of the Following Is Not One of the Elements