Which of the following measures would be most likely to be found in the financial perspective of the balanced scorecard?
A) Change in market share
B) Training days per employee
C) Residual income
D) Percent capacity utilisation

Question

Quizplus · Accepted Answer

Residual income is a financial performance measure that evaluates the profitability of an organization by calculating the amount of income that exceeds the required minimum return on invested capital. This measure is usually included in the financial perspective of the balanced scorecard, which focuses on financial performance metrics that evaluate the organization's success in generating revenue, controlling costs, and maximizing profitability. Options A, B, and D are more likely to be included in the customer perspective, the learning and growth perspective, and the internal business process perspective, respectively.

Which of the Following Measures Would Be Most Likely to Be