Marvellous Fires, a wooden fireplace manufacturer, uses the Kaplan and Norton’s balance score card as a way of developing its performance measurement mis. One of the measures it has chosen to use is the number of days of training of welders, Marvellous believes it will reduce the number of home incidents as a result of poor welding and use of inappropriate paint which has resulted in poor customer feedback and bad publicity. Training is expected to motivate teams and bring confidence.
Which ONE of the balanced score card perspectives would this measure relate?
A. Internal business processes.
B. Customer perspective.
C. Learning and growth.
D. Financial perspective.