ACCA Applied Knowledge · Management Accounting · Performance measurement - overview
Which of the following is a measure that would normally be classified under the customer perspective of the balanced scorecard?
Percentage of orders delivered on time is a customer perspective measure, as it shows how well the business meets customer expectations of service. ROCE is financial, downtime is an internal process measure and new product launches relate to innovation and learning.
- AReturn on capital employed
- BPercentage of orders delivered on timeCorrect
- CMachine downtime hours
- DNumber of new products launched
Explanation
On-time delivery reflects how customers view the service they receive. ROCE is financial, machine downtime is an internal process measure, and new product launches fit innovation and learning.
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