CBAP Business Analyst Exam Prep

Answer: B - According to the Balanced Scorecard by Kaplan and Norton (1996), the financial strategic goals of a company aim to address finance and accounting outcomes of the company.

Key Takeaway: In a Balanced Scorecard of a company, the finance and accounting figures and processes of a company are part of its overall financial strategic goals. For example, a Chief Financial Officer (CFO) may set financial goals such as earning 8% on sales, 12% on investments and 15% on assets in 2010. These figures become the basis for which business analysis determines whether strategic goals have been met.