Which of the Following Is a Key Performance Indicator of the Financial

question 122

Multiple Choice

Which of the following is a key performance indicator of the financial perspective in a balanced scorecard?

• A) hours of employee training
• B) number of warranty claims
• C) percentage of market share
• D) return on investment

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Definitions:

Present Value

The present worth of a future total amount of money or series of cash inflow, based on a particular return rate.

Lump Sum

A single payment made at a particular time, as opposed to multiple payments made over time.

Interest Rate

The proportion of a loan that is charged as interest to the borrower, typically expressed as an annual percentage of the loan outstanding.

Discount Rate

The interest rate applied within the framework of discounted cash flow analysis to estimate the present value of future cash inflows.