Which of the following are likely to cause some non-financial measures to be unable to be translated into financial outcomes?
i. Reduced machine breakdowns
ii. Increased spending on new technology
iii. Improved on-time deliveries
iv. Reduced marketing effort
A) i and ii
B) i and iii
C) i and iv
D) ii and iv

Question

Quizplus · Accepted Answer

Non-financial measures such as reduced machine breakdowns and improved on-time deliveries may have a direct impact on financial outcomes, such as reduced maintenance costs and increased customer satisfaction leading to customer retention and repeat business. Increased spending on new technology may indirectly lead to financial benefits but the direct impact may not always be measurable in monetary terms. Similarly, reduced marketing effort may lead to intangible benefits such as brand loyalty and customer recognition but may not have a direct financial impact. Therefore, options ii and iv are likely to cause non-financial measures to be unable to be translated into financial outcomes.

Which of the Following Are Likely to Cause Some Non-Financial