Which of the following is least likely a column on a balanced scorecard?

The balanced scorecard is a strategic management tool that organizations use to align business activities with their vision and strategy by monitoring organizational performance. It typically includes four perspectives: financial, customer, internal business processes, and learning and growth.

The 'customers' perspective focuses on customer satisfaction and market share, representing how well the organization is performing in the eyes of its clients. The 'owners' perspective can relate to financial metrics, indicating how the organization is meeting the expectations of its shareholders or owners. The 'skills and capabilities' perspective aligns with the learning and growth aspect, highlighting the importance of internal development and human resources in achieving organizational success.

On the other hand, the notion of 'goods and services' does not fit neatly within the traditional framework of a balanced scorecard. While products and their quality may be a consideration under the customer or internal business processes perspectives, it is not an explicit category or column in the balanced scorecard itself. Rather, it serves more as a means to achieve goals in the other perspectives, such as meeting customer needs or maximizing financial performance, rather than standing alone as a key area of strategic focus.

Therefore, 'goods and services' is the least likely to be recognized as a distinct column on a balanced scorecard.