Which Is Not One of the Four Most Commonly Used

question 136

Multiple Choice

Which is not one of the four most commonly used perspectives on a balanced scorecard?

• A) The financial perspective
• B) The customer perspective
• C) The external process perspective
• D) The learning and growth perspective

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Definitions:

Defined Contribution Pension Plan

A retirement savings plan where an employer, employee, or both make contributions on a regular basis, with future benefits fluctuating based on investment performance.

Pension Expense

The cost incurred by an employer in a given period to fund or fulfill its commitment for employee pensions.

Pension Expense

The total cost to a company for the retirement benefits earned by employees in a given period.

Deferred Compensation

A portion of an employee's income that is deferred to a later date, typically to take advantage of lower tax rates or to fund retirement plans.