Which perspective focuses on internal processes and decision making within the organization?

• A. Customer perspective
• B. Internal business perspective
• C. Innovation and learning perspective
• D. Wages control account

Answer: (B)

Internal business processes are about how things are actually done inside the company—the design, management, and efficiency of the operations that convert resources into products or services, including how decisions are made and information flows within the organization. This perspective asks how well our internal activities support reliable delivery, quality, and speed, turning strategic aims into workable processes. It’s distinct from focusing on customers—which looks at external satisfaction, loyalty, and market position—and from the innovation and learning perspective, which targets improvements, capabilities, and future growth. The wages control account isn’t a strategic perspective at all; it’s an accounting detail, not a view of internal processes or decision-making.