Which of These Is Not One of the Perspectives from Which

question 25

Multiple Choice

Which of these is not one of the perspectives from which the balanced scorecard views the business?

• A)Product.
• B)Financial.
• C)Customer.
• D)Business process.

---

Definitions:

Ending Inventory

The total value of goods available for sale at the end of an accounting period, calculated as the sum of beginning inventory plus purchases minus cost of goods sold.

Minimum Cash Balance

The lowest amount of cash a company aims to maintain on hand to meet immediate needs and navigate through unforeseen expenditures.

Expected Cash Disbursements

Amounts of cash a company anticipates paying out over a specified period, often related to its operating expenses and investments.

Budgeted Accounts Receivable

The projected amounts to be received by a company for goods or services offered on credit, as estimated during the budgeting process.