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The balanced scorecard is divided into four process areas so management can determine a- which parts of the organization should have their budgets lowered. O b. which employees to retain and which employees to let go. C. which areas of the company need to go through retraining. O d. the success of the different units and how all of the pieces fit into place.

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The four processes in a balanced scorecard are financial performance of the company, customer satisfaction, internal operational goals for better quality product and innovation for future performance. These areas are looked at to find which areas need improvement in order to optimise overall performance. This requires identification of areas that need to undergo retraining. The correct option is c.

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