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

question 45

Multiple Choice

Which of the following is a key performance indicator of the internal business perspective of the balanced scorecard?

• A) number of units produced per hour
• B) employee turnover
• C) cash flow
• D) number of cross-trained employees

---

Definitions:

Prepaid Expense

Expenditures paid for in advance for goods or services to be received in the future, often including insurance premiums or rent.

Accounts Payable

Obligations or debts a company owes to its suppliers or vendors for products or services received.

Direct Method

A costing methodology that directly assigns specific costs to relevant objects without using allocation for indirect costs.

Cost Of Goods Sold

Costs directly related to the goods a company sells, covering both the materials' cost and the labor cost involved in making the product.