# Non-financial performance measurement

#### Non-financial Performance Measurement: Please note that this lecture relates to Chapter 16 of the Course Notes and not Chapter 15 as stated in the lecture.

1. says

quality:+number of defective products(customer complaints or goods return) per 100 delivered

+average complaints this year to last year complaints

is this two are correct measures ?

• says

if these 2 are correct than plz suggest at least 2 measures like these just playing with words….

• says

The first measure is fine (although leave out the bit in brackets – just number of defectives per 100 delivered is enough )

The second one should be number of complaints per 100 (or maybe per 1000) sales. That would be the measure. Then you compare with the same measure for last year)

• says

thankx moffat,,,will u suggest some more for resource utilisation in a bus service

• says

Average number of passengers per bus.
Average number of km per litre of fuel
Number of administrative staff per thousand passengers

2. says

Hi John,

Are there any past questions which would be worth reviewing on this topic?

Thanks

Karl

• says

There is always a question on performance measurement – have a look through the past 3 years or so of real past exams.

3. says

Yes – it can be asked because it is in the syllabus! (and is actually quite likely this time).

4. says

Dear sir,
can you tell me if this could be examined this june 2014? because I really don’t get how to give measures for any of the balanced scorecard prespectives.

5. says

hi can you please give me advice for tomorrow on what chapter would most probably get in f5?
i finish my revision but i just want to be sure to pass plz tell me

6. says

I went through the Question of non financial performance of Jun 2013 Exam and i didnt know how they solved it

• says

Well as there were no calculations, it was not a question of solving it.

The question was testing your understanding of the Balanced Scorecard. You must learn the four perspectives, and be able to prove that you understand what they are by being able to give examples from the scenario.

If you say which parts you do not understand then I will try and help.

• says

Dear Mr. John,

I really appreciate your great effort and patience to ease F5 for us:) May God grant you with good health.

Iam sorry to use the word solve rather than answer, pardon me.

I’d like to inform you that I was exempted from F2 and I graduated from University in 2005. So I honestly dont remember the Balanced Scorecard neither the Blocks.

One more thing, do you expect the examiner to repeat asking about balanced scorecard on Dec 13 Exam?? Plz advise.

Thanks & Regards,

Amanah

• says

If you look in the course notes for F9 (page 92( you will find the four perspectives of Kaplan & Norton.
You address them by deciding on performance measures in the same way as we do for Fitzgerald & Moon.

I will be surprised if it is asked this December.

7. says

Hi John,

May I know if you have added Lectures discussing on Kaplan and Norton’s Balanced Scorecard?

• says

No I haven’t.

I may do in the future, but it is something you should know of already from Paper F2. Also, the idea is really the same as Fitzgerald & Moon, but using the four perspectives rather than the six building blocks.

8. says

very helpful ..i am having exam tomorow (3 dec ) and i guess question on non financial measures will be asked

9. says

Hi lodhi what is your problem areas, need to be more specific to get help.