The Balanced Scorecard Requires Measures to 'Cascade Down' an Organisation

The balanced scorecard requires measures to 'cascade down' an organisation, this means:

A) Managers should start with the lag indicators and work downwards to identify lead indicators.
B) Managers should start with the lead indicators and work downwards to identify lag indicators.
C) Managers should produce reports that are highly aggregated and then allow users to 'drill down' each measure to find more specific details. This avoids information overload.
D) Managers should ensure that objectives, performance measures and targets of organisational units and individual managers are reflective of the objectives, performance measures and targets at the higher organisational levels.

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