What Items or Perspectives Are Measured in the Balanced Scorecard

question 64

Multiple Choice

What items or perspectives are measured in the balanced scorecard?

• A) A firm can choose to measure whatever items it considers important
• B) Financial and customer
• C) Internal business
• D) Learning and growth

---

Definitions:

Stockholders' Equity

The residual interest in the assets of the entity after deducting liabilities, representing ownership equity spread among shareholders.

Donated Land

Land that has been given to an organization as a gift, usually recognized at its fair market value on the date of donation.

Deferred Compensation

A portion of an employee's compensation that is set aside to be paid out at a later date, often used as a retirement benefit.