The Balanced Scorecard Approach Is Successful in Reducing Budgetary Slack

Multiple Choice

The balanced scorecard approach is successful in reducing budgetary slack because:

A) It uses several different measures to assess how successful a department performed.
B) It uses actual results rather than estimated budgeted figures to measure performance.
C) It uses only those measures that balance the budgeted figures with the actual figures.
D) It uses those measures that make the assets balance with the liabilities and owners' equity.