Performance measures that matter to customers are described by which perspective?

• A. Integrated systems
• B. Customer perspective
• C. Bookkeeping
• D. Interlocking systems

Answer: (B)

In a Balanced Scorecard, performance measures are organized into four perspectives to turn strategy into actionable metrics. The measures that matter to customers fall under the customer perspective. This looks at how customers view the organization and whether it delivers the value they seek, so it includes indicators like customer satisfaction, loyalty or retention, market share in target segments, on-time delivery, quality from the customer’s viewpoint, and after-sales service. Focusing here helps ensure products, services, and processes are aligned with what customers value. The other terms aren’t standard perspectives for measuring customer value—bookkeeping relates to recording financial transactions, and terms like integrated or interlocking systems aren’t used as formal scorecard perspectives.