卡普蘭(Kaplan)和諾頓(Norton)發表的平衡計分卡(Balanced Score-card)以四個構面來衡量績效，其中除「財務」、「顧客」及「學習與成長」之外，還包含下列哪一項？(A-58題庫

21. 卡普蘭(Kaplan)和諾頓(Norton)發表的平衡計分卡(Balanced Score-card)以四個構面來衡量績效，其中除「財務」、「顧客」及「學習與成長」之外，還包含下列哪一項？
(A)人力
(B)品質
(C)內部流程
(D)法律規範

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