In a Balanced Scorecard System, Which of the Following KPIs

question 26

Multiple Choice

In a balanced scorecard system, which of the following KPIs would relate to the customer perspective?

• A) Defect rate
• B) Employee satisfaction
• C) Gross margin growth
• D) Number of repeat customers

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Definitions:

Total Cost

The sum of all expenses associated with the production or acquisition of goods and services, including fixed and variable costs.

Department

A specialized functional area within an organization that focuses on a specific set of tasks or responsibilities.

Cost Reconciliation

The process of analyzing and adjusting the differences between reported costs and actual costs to ensure accuracy in financial records.

Work in Process Inventory

The inventory account that represents goods that are in the process of being manufactured but are not yet complete.