Which of the Following Statements Is TRUE About the Balanced

Which of the following statements is TRUE about the balanced scorecard approach to measurement of HR performance?

A) The balanced scorecard approach stresses the measurement of qualitative HR contributions rather than rather than tangible or financial contributions of HR.
B) The balanced scorecard helps an organization understand the cost/benefit payoffs of its HR activities.
C) The balanced scorecard approach eliminates most of the subjectivity involved in measuring the strategic performance of HR in an organization.
D) A major advantage of the balanced scorecard approach is the speed with which it can be implemented.