According to the Balanced Scorecard (BSC)approach,the financial perspective is considered the best indicator of whether or not logistics strategy is being properly implemented and executed.

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The Balanced Scorecard (BSC) approach considers multiple perspectives (financial, customer, internal business processes, and learning and growth) to evaluate performance, not just the financial perspective. It suggests that relying solely on financial indicators does not provide a comprehensive view of an organization's performance or the effectiveness of its strategy implementation.

According to the Balanced Scorecard (BSC)approach,the Financial Perspective Is Considered