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Which area of Kaplan and Norton’s balanced business scorecard has NOT been considered?

A company is reviewing its critical success factors and key performance indicators So far. it has key performance indicators for the following:

The time to deliver orders for products

Consumer satisfaction with products.

Wastage in product production.

The qualifications of production employees

Which area of Kaplan and Norton’s balanced business scorecard has NOT been considered?
A . Learning and growth
B . Internal business process.
C . Customer.
D . Financial

Answer: B

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