The balanced scorecard (BSC) commonly measures what a company considers important from four different perspectives. The BSC must integrate with the organization's mission, vision, and strategy, but it is predominantly a performance measurement tool to compare actual results against desired objectives. Which of the following phrases supports the rationale for using the financial perspective?
A) Considers how an organization supports its people and infrastructure to drive and maintain growth
B) Considers internal processes that are responsible for creating customer and shareholder value
C) Considers the customer's perspective and includes metrics that create and retain customer value and satisfaction
D) Considers the shareholder's perspective about various metrics such as growth and risk

Question

Quizplus · Accepted Answer

This question requires familiarity with the four perspectives in the BSC and knowledge about the rational that supports them. Choice D is the only choice of the four that supports the rationale for the financial perspective. The other three choices support the other three perspectives.

The Balanced Scorecard (BSC) Commonly Measures What a Company Considers