ACCA Strategic Professional · Advanced Performance Management · Non-financial performance measurement
Harlow Logistics, a freight company, uses a balanced scorecard. Management wants a measure for the customer perspective that reflects how well the company meets delivery promises. Which measure is most appropriate?
The percentage of consignments delivered on or before the promised date is the best customer perspective measure, because it shows how customers experience service reliability. ROCE is financial, and training hours relate to learning and growth.
- APercentage of consignments delivered on or before the promised dateCorrect
- BReturn on capital employed for the year
- CAverage training hours per driver
- DNumber of new routes approved by the board
Explanation
The customer perspective covers how customers see the firm, so delivery reliability suits it. ROCE belongs to the financial perspective, training hours to learning and growth, and new route approvals are an internal planning activity rather than a customer outcome.
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