Which of the following measures would be least likely to be included in a balanced scorecard's internal business process perspective?
A) Percent change in throughput time
B) Customer satisfaction rating
C) Percent capacity utilisation
D) Average waiting time per customer

Question

Quizplus · Accepted Answer

The internal business process perspective of a balanced scorecard focuses on process improvement and operational efficiency, with metrics related to factors such as cycle time, defect rates, and process cost. Customer satisfaction is not directly related to internal processes and would be more relevant to the customer perspective. A, C, and D are all process-related measures that could be included in the internal business process perspective.

Which of the Following Measures Would Be Least Likely to Be