Question

1. Which of the following is not one of the four performance perspectives included in the balanced scorecard?

   a. research and development

   b. customer

   c. financial

   d. internal processes

2. Carolina, the accountant for Duke Manufacturing, tells Jacob, who works in customer service for Duke, that that their company's customer satisfaction rating predicts sales revenue in dollars. Carolina's comment indicates that sales revenue is

   a. a lagging indicator

   b. a leading indicator

   c. a nonfinancial metric

   d. both a leading and a lagging indicator

3. AnaCarolina and Jaco, executive managers at Duke Manufacturing, are tasked with determining appropriate performance metrics for the customer perspective of Duke's balanced scorecard. Which of the following is the best metric for this situation?

   a. number of returns due to incorrect products shipped in response to orders

   b. operating throughout

   c. return on investment

   d. material price variance

Answer 1

1. Option A The four performance perspectives are * customer perspective * finance perspective * internal process perspective * learning and growth perspective

2. Option A

3. Option B