ACCA Applied Skills · Performance Management · Performance analysis
A hospital trust adopts a balanced scorecard. Which measure is most appropriate for its customer perspective?
Patient satisfaction with treatment is the best customer perspective measure, because it reflects how service users view the hospital's service. Cost per bed-day is financial, staff training is learning and growth, and theatre utilisation is an internal process measure.
- APercentage of patients reporting satisfaction with their treatmentCorrect
- BAverage cost per bed-day
- CPercentage of staff completing annual training
- DPercentage of operating theatres in use each day
Explanation
The customer perspective captures how customers (patients) view the service, so patient satisfaction fits. Cost per bed-day is financial, training completion is learning and growth, and theatre utilisation is an internal process measure.
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