In a Balanced Scorecard System, Which of the Following KPIs

question 78

Multiple Choice

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

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

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Definitions:

Indirect Expense

Costs incurred that are not directly tied to the production of goods or services, such as rent, utilities, and administrative salaries.

Depreciation Expense

Depreciation expense is the allocation of the cost of a tangible asset over its useful life, reflecting the decrease in value due to wear and tear, decay, or obsolescence.

Department Store

A retail establishment offering a wide range of consumer goods in different product categories known as "departments."

Profit Center

A department or unit within a company responsible for generating profits, with its performance measured based on its ability to produce excess revenue over expenses.