410. Balanced scorecard perspective, which measures strategy profitability and amount of operating income results from cost reduction is classified as

A. learning perspective
B. financial perspective
C. internal business process perspective
D. customer perspective
✅ The correct answer is option B.
Balanced scorecard perspective, which measures strategy profitability and amount of operating income results from cost reduction is classified as financial perspective. The Financial perspective Essentially, any key objective that is related to the company’s financial health and performance may be included in this perspective. Revenue and profit are obvious objectives that most organisations list in this perspective.

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