What Is the Balanced Scorecard

Multiple Choice

What is the balanced scorecard?

A) an activity-based responsibility accounting model that measures operating activities
B) a financial-based responsibility accounting model that focuses on the financial performance of units,rewarding performance with static financial-oriented standards
C) a strategic-based financial reporting system that balances assets with liabilities and owner's equity
D) a strategic-based performance management system that identifies objectives and measures from a financial perspective,customer perspective,process perspective,and learning and growth perspective