Which of the following can be classified as an internal perspective and its defining measure under the balanced scorecard approach?

A. Having a goal such as meeting shareholders' expectations and its defining measure such as return on capital.

B. Having a goal such as improving the inventory management system and its defining measure such as inventory costs.

C. Having a goal such as accelerating and improving new product development and its defining measure such as the average length of the new product development cycle.

D. Having a goal such as improving customer satisfaction and its defining measure such as customer satisfaction surveys.