ACCA考试F5基础测试题:绩效管理及控制
来源 :中华考试网 2016-09-14
中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.