Question：A division of a service company is aware that its recent poor performance has been attributable to a low standard of efficiency amongst the workforce, compared to rival firms. The company is adopting a balanced scorecard approach to setting performance targets. As part of its objective of closing the skills gap between itself and rival companies, the division's management has set a target of providing at least 40 hours of training each year for all its employees.

What does this performance target reflect?

A. A customer perspective

B. A learning and growth perspective

C. A finance perspective

D. An internal process perspective

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