Section A

MetroTransit Authority uses the Balanced Scorecard to measure performance. Which TWO of the following metrics would be classified under the 'Customer Perspective'?

Answer options:

Percentage of trains arriving on time.

Cost per passenger mile.

Number of passenger complaints received.

Number of staff training hours completed.

How to approach this question

Identify metrics that directly measure how the customer experiences the service. Financials, internal processes, and staff training belong to other perspectives.

Full Answer

The Balanced Scorecard has four perspectives: Financial, Customer, Internal Business Process, and Learning & Growth. On-time arrivals and complaint numbers directly measure the customer's experience and satisfaction, fitting the Customer Perspective.

Common mistakes

Selecting internal process metrics or financial metrics.

Question 29 All questions Question 31

Practice the full ACCA MA — Management Accounting Practice Exam 3

38 questions · hints · full answers · grading

More questions from this exam

Q01Section A GlobalHealth NGO is evaluating the effectiveness of its recent vaccination drive in ru...Easy Q02Section A Quantum AI, a tech startup, classifies its costs to better understand cost behavior. S...Medium Q03Section A MetroWater, a public utility company, uses sampling to test water quality. An automate...Easy Q04Section A AgriYield Corp is analyzing the relationship between the amount of specialized fertili...Medium Q05Section A TransGlobal Logistics uses time series analysis to forecast shipping volumes. The unde...Medium

View all 38 questions →