BSC- Contabilidad Gerencial

Which of the following is NOT a typical component of the Balanced Scorecard?

• Marketing budget

• Customer metrics

• Employee satisfaction

• Financial performance

What is a key benefit of using the Balanced Scorecard approach?

• It simplifies decision-making processes

• It provides a comprehensive view of organizational performance

• 
  It eliminates the need for financial reporting

• It reduces the need for employee training

Which perspective is NOT typically included in the Balanced Scorecard framework?

• Internal business perspective

• Customer perspective

• Regulatory perspective

• Financial perspective

What is the primary purpose of the Balanced Scorecard?

• To align business activities to the vision and strategy of the organization

• To improve employee satisfaction

• To reduce costs

• To increase profits

In the Balanced Scorecard, which perspective focuses on innovation and learning?

• 
  Financial Perspective

• Learning and Growth Perspective

• 
  Customer Perspective

• Internal Business Perspective

What is the purpose of using KPIs in the Balanced Scorecard approach?

• To track daily tasks

• To evaluate employee satisfaction

• To measure performance against strategic goals

• To monitor competitor activities

Which perspective of the Balanced Scorecard framework focuses on customer satisfaction and loyalty?

• Financial perspective

• Internal processes perspective

• Learning and growth perspective

• Customer perspective

What is the benefit of using KPIs in the Balanced Scorecard approach?

• To increase operational costs

• To align business activities with the organization's strategy

• To decrease customer engagement

• To limit employee creativity

¿Qué impacto pueden tener los KPIs en el Balanced Scorecard (BSC) en la cultura organizacional de una empresa?

• Fomentar la resistencia al cambio organizacional

• Generar desconfianza y desmotivación en el equipo

• Promover una mentalidad orientada a resultados y mejora continua

• Inhibir la innovación y creatividad de los empleados

¿Cómo pueden los KPIs en el Balanced Scorecard (BSC) fomentar la accountability en una empresa?

• Estableciendo responsabilidades claras y medibles

• Dificultando la evaluación del desempeño individual

• Incentivando la falta de colaboración entre equipos

• Promoviendo la falta de transparencia en la toma de decisiones