COST ACCOUNTING
BALANCED SCORECARDS
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Question
[CLICK ON ANY CHOICE TO KNOW THE RIGHT ANSWER]
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What are the disadvantages of the Balanced ScoreCard?
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It does not facilitate communication and understanding of the company’s objectives.
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A poorly developed model and without the collaboration of management the effort would not bring positive results.
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It does not allow us to learn the strategy.
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It does not align the strategic indicators at all levels of the organization.
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Explanation:
Detailed explanation-1: -One of the disadvantages of the HR scorecard is that measuring intangibles is difficult, if not impossible, without imparting a degree of subjectivity on the part of HR staff. Subjectivity undermines the validity of data and, therefore, limits the credibility of HR and its ability to prove its worth to an organization.
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