Cost accounting

Which of the following is true about balanced scorecards?

A) A balanced scorecard compares value added and non-value added activities in a company.

B) A balanced scorecard is used more by smaller companies than those with modern manufacturing facilities.

C) A balanced scorecard attempts to show causal relationships among major areas of performance in a company.

D) A balanced scorecard is a qualitative rather than quantitative measure of a company's performance.