Which of the following measures would be least likely to be included in a balanced scorecard's learning and growth perspective?
A) Number of patent applications for new products
B) Average training cost per employee
C) Percent of revenue from new products
D) Rank in customer surveys

Question

Quizplus · Accepted Answer

The learning and growth perspective of a balanced scorecard typically focuses on developing and improving internal processes and resources, such as training and development, technology infrastructure, and employee engagement. Rank in customer surveys would be more appropriate in the customer perspective, which measures satisfaction and loyalty. Therefore, D is the least likely measure to be included in the learning and growth perspective.

Which of the Following Measures Would Be Least Likely to Be