Final answer:
The statement is true as both financial measures like ROI and residual income, and operating measures, are components of a balanced scorecard.
Step-by-step explanation:
True, financial measures such as ROI (Return on Investment) and residual income, as well as operating measures, may indeed be included in a balanced scorecard. A balanced scorecard is a strategic planning and management system used by organizations to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organizational performance against strategic goals.
It traditionally comprises four perspectives: financial, customer, internal business processes, and learning and growth. ROI and residual income are financial indicators that provide insight into an organization's profitability and efficiency. They fall into the financial perspective of the scorecard. Operating measures, on the other hand, might include customer satisfaction, internal process efficiency, and employee engagement, representing the other perspectives of the scorecard that deal with non-financial metrics crucial for an organization's long-term success.