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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Balance Scorecard
HH plc monitors the percentage of total sales that derives from product developed in the last year.
HOW WOULD THIS BE CLASSIFIED IN THE BALANCE SCORECARD??
SIR,
The Answer is Learning Perspective, I thought it was financial perspective because it is talking about Sales.
Could you plz explain??
The financial perspective is looking at the $ effects in our accounts.
Here we are looking at how many of our sales come from this new product. We have no idea as to the effect that will have in $’s – we do not know whether our total revenue is higher or lower.
What makes it the learning and innovation perspective is that it is a new product and we want to see how successful (or not) this new product is for us.
Thank you so much sir !! Clear now !! 🙂
You are welcome 🙂