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One of the areas in balanced scorecard objective measurements is to evaluate the competencies using specific, measurable, attainable, relevant and time-bound (SMART) approach. In what

One of the areas in balanced scorecard objective measurements is to evaluate the competencies using specific, measurable, attainable, relevant and time-bound (SMART) approach. In what ways do you think cost allocation meets this S.M.A.R.T. measurement approach?

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