An entrepreneur meets the production target but employees work excessive overtime. What is a balanced evaluation of performance?

Correct answer: Employee welfare, cost and long-term capacity should be assessed along with output

Output is only one part of performance. Excessive overtime may increase wage and fatigue costs, reduce attention and quality, harm employee health, and cause future absenteeism or turnover. A balanced assessment therefore considers output, quality, total cost, safety, and sustainable employee capacity. Meeting a target does not automatically justify the method, so B is correct.