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.

　　This is a performance target that reflects:

　　A. A customer perspective.

　　B. An internal process perspective.

　　C. A learning and growth perspective.

　　D. A finance perspective.

　　The correct answer is: A learning and growth perspective.

　　A target of providing at least 40 hours of training every year to improve skills and productivity has a learning and growth perspective.