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Answer (D) is correct . Subjective measures, such as customer satisfaction, are imprecise. A high level of management judgment and intuition are required to successfully implement a balanced scorecard.

Answer (A) is incorrect because A balanced scorecard does seek to address the problems associated with traditional financial measures used to assess performance.
Answer (B) is incorrect because The notion of value chain analysis does play a major role in the drawing up of a balanced scorecard.
Answer (C) is incorrect because A balanced scorecard does rely on the perception of the users with regard to service provided.