Which of the Strategic Perspectives of the Balanced Scorecard Focuses

question 76

Multiple Choice

Which of the strategic perspectives of the balanced scorecard focuses on a company's own operations that create value for customers that, in turn, help achieve financial objectives?

• A) Financial
• B) Customer
• C) Internal-business-process
• D) Learning-and-growth

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Definitions:

Direct Labor Rate

The cost per hour for direct labor, typically used in calculating the total direct labor cost for a product or job.

Direct Labor Budget

A financial plan that estimates the cost of direct labor required to meet production goals within a specific period.

Direct Labor Rate

The cost per hour for direct labor applied to the production of goods or services.

Direct Labor-Hours

The sum of hours spent by workers directly engaged in producing a good or delivering a service.