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Which of the following is false? The performance measures in a balanced scorecard should be linked together on a cause-and-effect basis. The balanced scorecard focuses on non-financial performance measures and excludes financial performance measures. The balance scorecard contains four categories of performance measures. The balance scorecard is derived from and supports a company’s strategy.
Expert Answer
B) The balanced scorecard focuses on non-financial performance measures and excludes financial performance measures.
The Balanced Scorecard is a systematic approach to performance measurement that translates an organization’s strategy into clear objectives, measures, and targets. The Balanced Scorecard integrates an appropriate mix of short- and long-term financial and non-financial performance measures used across the organization, based on the organization’s strategy.
