• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Balanced score card

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Balanced score card

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by AvatarJohn Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • July 30, 2016 at 3:08 pm #330284
    Avatarmika84
    Member
    • Topics: 99
    • Replies: 149
    • ☆☆☆

    Dear Mr. Moffat,
    in one of my Kit examples under the topic of balanced score card, Labour turnover is listed within Learning and growth perspective.But in the Notes I see that Learning and growth is more about R&D, new product introduction and time to market…
    It seems to me, Labour turnover is more logically might be within Internal business process perspective.Am I wrong in my suggestions?
    Thank you in advance.

    July 31, 2016 at 8:44 am #330356
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    It is because we want workers to learn and therefore work faster and more efficiently. This only happens if there is low labour turnover (if workers keep leaving and needing replacing then the new workers have to start learning from the beginning).
    It fits in with learning curves.

    (Having said that, it could be included within internal business process instead)

    August 1, 2016 at 1:18 am #330502
    Avatarmika84
    Member
    • Topics: 99
    • Replies: 149
    • ☆☆☆

    Thank you for your reply. Then, we should consider the context, yes?or is it always within Learning and growth?

    August 1, 2016 at 7:22 am #330534
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    That one would always be better under the learning and growth perspective.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • mrjonbain on Sources of data – ACCA Management Accounting (MA)
  • mrjonbain on Audit Evidence – ACCA Audit and Assurance (AA)
  • jessejames on Audit Evidence – ACCA Audit and Assurance (AA)
  • Princek23 on FR Revision Mock Exam
  • AllisonHoang on Sources of data – ACCA Management Accounting (MA)

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in