Which of the following is not one of the elements of the balanced scorecard?

A) strategic initiatives
B) cost system
C) performance targets
D) strategy maps

Balanced Scorecard

A strategic planning and management system used to align business activities with the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals.

Strategic Initiatives

Planned actions that are intended to help a business achieve its long-term goals and objectives.

Cost System

An accounting framework used by businesses to track, record, and analyze costs associated with production or service delivery.