Which of the following is an example of internal business perspective in balanced scorecard?

Correct answer: B. operating capabilities and number of patents

  • A. employee turnover rates
  • B. operating capabilities and number of patents
  • C. operating income and revenue growth
  • D. customer satisfaction and market share

Explanation

Internal business measures relate to operating capabilities and innovation activities, such as patents. Employee turnover is generally a learning-and-growth measure, while operating income and customer satisfaction belong to the financial and customer perspectives respectively.

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Cost accounting measures and analyses the cost of producing goods or providing services for planning, control and pricing decisions. It covers direct and indirect costs, fixed and variable costs, job and process costing, break-even analysis, marginal costing, overhead allocation, and the difference between product cost and period cost.

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