The Balanced Scorecard Requires Measures to 'Cascade Down' an Organisation,this

question 37

Multiple Choice

The balanced scorecard requires measures to 'cascade down' an organisation,this means:

• A) Managers should start with the lag indicators,and work downward to identify lead indicators.
• B) Managers should start with the lead indicators,and work downward to identify lag indicators.
• C) Managers should produce reports that are highly aggregated,and then allow users to 'drill down' each measure to find more specific details.This avoids information overload.
• D) Managers should ensure that objectives,performance measures and targets of organisational units and individual managers are reflective of the objectives,performance measures and targets at the higher organisational levels.

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Definitions:

Legal Consideration

Legal consideration involves something of value that is exchanged between parties in a contract, making the agreement legally enforceable.

Lease Option

A contract that permits a party to lease real property while holding an option to purchase that property.

Real Property

Land and anything permanently attached to it, such as buildings and structures, considered immovable.

Option Contract

A contract granting the option holder the right, but not the obligation, to buy or sell an asset at a predetermined price within a specified time period.