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ACCA考試F5基礎(chǔ)測試題:績效管理及控制

考試網(wǎng)  [ 2016年9月14日 ] 【

  Question:A division of a service company is aware that its recent poor performance has been attributable to a low standard of efficiency amongst the workforce, compared to rival firms. The company is adopting a balanced scorecard approach to setting performance targets. As part of its objective of closing the skills gap between itself and rival companies, the division's management has set a target of providing at least 40 hours of training each year for all its employees.

  This is a performance target that reflects:

  A. A customer perspective.

  B. An internal process perspective.

  C. A learning and growth perspective.

  D. A finance perspective.

  The correct answer is: A learning and growth perspective.

  A target of providing at least 40 hours of training every year to improve skills and productivity has a learning and growth perspective.

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