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CA Intermediate · Financial Management and Strategic Management · Strategy Implementation and Evaluation

Bharat Retail tracks its performance through financial results, customer satisfaction, internal process efficiency, and employee learning and innovation, linking measures from each to its strategic objectives. Which strategy evaluation tool is the company using?

The company is using the Balanced Scorecard, which evaluates strategy through four perspectives: financial, customer, internal business process, and learning and growth. The BCG matrix, Ansoff matrix and value chain analysis serve portfolio, growth and activity analysis purposes rather than multi-perspective performance measurement.

  1. ABalanced ScorecardCorrect
  2. BBCG growth-share matrix
  3. CValue chain analysis
  4. DAnsoff matrix

Explanation

The Balanced Scorecard measures performance from four perspectives: financial, customer, internal business process, and learning and growth. The BCG matrix and Ansoff matrix are portfolio and growth tools, and value chain analysis examines activities for competitive advantage.

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