Which of the Following Is Not a Correct Statement Relating

Multiple Choice

Which of the following is not a correct statement relating to the balanced scorecard?

A) It was developed in the early 1990s by David Norton and Robert Kaplan.
B) It is a collection of performance measures that track an organization's progress toward achieving its goals.
C) The selection of performance measures used is driven by the organization's network of facilities used to produce and deliver its product.
D) It uses both financial and non-financial performance measures.