Which of the following would be a lag measure?
A)budget forecasts
B)sales per employee
C)plant investment
D)employee training hours

Question

Quizplus · Accepted Answer

Lag measures are indicators of past performance and cannot be changed, only analyzed. Sales per employee is a measure of how much revenue each employee generated in the past, making it a lag measure. A budget forecast (A) and plant investment (C) are both leading measures as they indicate future performance indicators while employee training hours (D) is a current measure as it indicates the current level of employee development.

Which of the Following Would Be a Lag Measure