Managerial Accounting

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Balanced Scorecard: Internal Process Perspective

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Which of the following statements is/are true about the Internal Process Perspective of the Balanced Scorecard?

Select ALL that apply.

A

The Internal Process Perspective uses various measures unique to its operations to analyze efficiency and effectiveness.

B

The Internal Process Perspective of the Balanced Scorecard evaluates the internal operations of the organization that are critical to its success.

C

The Internal Process Perspective analyzes the entity's operations along its value chain such as product development, production, delivery, service, etc. to measure its effectiveness and efficiency.

D

The Internal Process Perspective analyzes stockouts and product failures almost exclusively.