Which of the following statements about a Balanced Scorecard is correct?

a.

A Balanced Scorecard must contain four perspectives.

b.

The Balanced Scorecard only focuses on nonfinancial performance measures.

c.

The Balanced Scorecard is designed to communicate a companys strategy to its shareholders.

d.

A good Balanced Scorecard should have a balance of lead and lag measures.

e.

A good Balanced Scorecard should have more long-term than short-term measures.