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Answer (D) is correct . Best practice analysis is a method of accomplishing a business function or process that is considered to be superior to all other known methods. The balanced scorecard facilitates best practice analysis. A lesson learned from one area of a business can be passed on to another area of the business or between businesses. The whole concept of benchmarking is aimed at identifying best practices.

Answer (A) is incorrect because The balanced scorecard facilitates best practice analysis.
Answer (B) is incorrect because The best practice analysis is a method of accomplishing a business function or process that is considered to be superior to all other known methods.
Answer (C) is incorrect because A lesson learned in one area of a business can be passed on to another area of the business or between businesses.