Which of the following is NOT a perspective of the Balanced Scorecard?

The Balanced Scorecard (BSC) is a strategic performance management framework that helps organizations translate their vision and strategy into a comprehensive set of performance measures. It typically views organizational performance from four key perspectives to provide a 'balanced' view.

• C: Human resource planning is correct because it is NOT one of the four standard perspectives of the Balanced Scorecard. Human resource planning is an operational function or a component that might fall under the 'Learning & Growth' perspective, but it is not a standalone primary perspective.
• A: Customer is one of the four core perspectives, focusing on how the company is perceived by its customers and how it delivers value to them.
• B: Internal business procedure (often called Internal Business Processes) is another core perspective, focusing on what the company must excel at to satisfy customers and shareholders.
• D: Financial is a fundamental perspective, focusing on how the company looks to shareholders and its financial performance. The fourth standard perspective, not listed as an option, is 'Learning & Growth.'