Which of the following is not true regarding balanced scorecard measures?

A: the balanced scorecard does not help highlight linkages across the financial and nonfinancial perspectives of the balance scorecard

B: Both financial and nonfinancial measures help managers manage performance along the time dimension

C: Nonfinancial measures help managers evaluate goal achievement regarding manufacturing cycle time

D: revenue and cost measures help managers evaluate the financial effects of increases and decreases in nonfinancial measures