Non-financial performance indicators are measures based on non-financial information; examples include:

Non-financial performance indicators are measures based on non-financial information; examples include:

• A. Quality and personnel
• B. Net profit and ROCE
• C. Revenue growth and cash flow
• D. Dividend payout and gearing

Answer: (A)

Non-financial performance indicators are measures that use non-financial information to gauge performance, such as the quality of output and the effectiveness of the workforce. These indicators look at what you’re producing and how your people support it, rather than at monetary results. Quality and personnel fit this, because quality reflects product or service standards and reliability, while personnel covers the workforce—things like training, morale, and skills. These are not numbers like profits or cash flow, but they strongly influence future financial performance and operational success. In contrast, the other options focus on financial results or financial structure: net profit and ROCE measure profitability and return on capital; revenue growth and cash flow track sales and liquidity; dividend payout and gearing relate to distributions to shareholders and how the company is financed.

Non-financial performance indicators are measures that use non-financial information to gauge performance, such as the quality of output and the effectiveness of the workforce. These indicators look at what you’re producing and how your people support it, rather than at monetary results.

Quality and personnel fit this, because quality reflects product or service standards and reliability, while personnel covers the workforce—things like training, morale, and skills. These are not numbers like profits or cash flow, but they strongly influence future financial performance and operational success.

In contrast, the other options focus on financial results or financial structure: net profit and ROCE measure profitability and return on capital; revenue growth and cash flow track sales and liquidity; dividend payout and gearing relate to distributions to shareholders and how the company is financed.