AnaCarolina and Jaco, accountants for Duke Manufacturing, are tasked with determining appropriate performance metrics for the financial perspective of Duke's balanced scorecard. Which of the following is the best metric for this situation?

A) return on investment
B) operating throughout
C) material price variance
D) customer satisfaction rating

Financial Perspective

A viewpoint focusing on the monetary aspects of an organization's strategy, often evaluated using financial performance indicators.

Return On Investment

A metric for assessing the effectiveness or profits from an investment, determined by dividing the net earnings by the investment's expense.

Performance Metrics

Performance metrics are quantifiable measures used to gauge an organization's performance in various areas, similar to the purpose of a performance measurement system but focused on specific measurable outcomes.