ACCA Applied Skills · Performance Management · Performance analysis
A hospital uses the Balanced Scorecard. Which of the following measures would normally be classified under the 'internal business process' perspective?
The 30-day readmission rate is an internal business process measure, because it shows how well the hospital's treatment processes work. Surplus is financial, training is learning and growth, and satisfaction surveys belong to the customer perspective.
- APercentage of patients readmitted within 30 days due to complicationsCorrect
- BAnnual surplus as a percentage of funding received
- CNumber of staff completing professional development courses
- DPatient satisfaction score from post-discharge surveys
Explanation
Internal business process measures show how well core processes operate, and quality of treatment such as readmission rates fits this. Surplus is financial, staff training is learning and growth, and patient satisfaction is the customer perspective. The satisfaction score is a key distractor because it reflects an outcome seen by customers, not process efficiency.
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