The balanced scorecard measures four areas of financial and nonfinancial performance of a business. Identify one of the following that is not included as a performance measurement.

A) internal process
B) financial
C) innovation and learning
D) employees

Balanced Scorecard

This is a strategic planning and management system used to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organizational performance against strategic goals.

Internal Process

Activities and operations carried out within an organization to ensure the effective creation of goods or delivery of services.

Innovation And Learning

The process of creating new ideas, products, or methods and the acquisition of knowledge to improve efficiency or effectiveness.