Final answer:
The internal perspective of the Balanced Scorecard includes measures like productivity, flow time, and asset utilization. It aims at optimizing internal processes and effectively using the organization's resources. The correct option is D.
Step-by-step explanation:
The performance perspectives in the Balanced Scorecard model that includes measures such as productivity, flow time, and asset utilization is d. The internal perspective. This perspective focuses on the internal processes and performance metrics that are crucial for achieving the organization's goals.
Productivity, for instance, can be measured not only by the amount produced per hour of work but also through efficiency ratios, quality indicators, and the rate of improvement in production processes.
Flow time, which is the time needed to complete a process, and asset utilization, representing how effectively a company's assets are being used, are also essential metrics for assessing the internal functioning of an organization.