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K Class has calculated the following indictors
(i) Return on capital employed
(ii) Training costs as a percentage of total costs
Which of the balanced scorecard perspectives would these measures relate to?Answer is Financial (i) and Learning and growth (ii).
My question is that we can argue that (ii) can be internal process perspective as we as it is not mentioned that training give new skills or any advantage. Can you please help me?
Although the training might lead to greater efficiency, we don’t know that for sure.
Learning comes from training and so it is certainly better under the perspective of learning.
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