Which of the following measures would be least likely to be included in a balanced scorecard's financial perspective?
A) Customer satisfaction rating
B) Percent of sales from return customers
C) Average revenue per customer
D) Increase in sales by geographic region

Question

Quizplus · Accepted Answer

The financial perspective of a balanced scorecard focuses on measures that directly impact the financial performance of the organization, such as revenue, cost, and profit. Customer satisfaction, although important, is not a financial measure and would be more likely to be included in the customer perspective. Therefore, A) Customer satisfaction rating would be the least likely to be included in the financial perspective.

Which of the Following Measures Would Be Least Likely to Be