Financial and Non-financial measures

I watched your lecture and corrected my mistake so I ask again it is okay now? In financial performance measurement, we evaluate the performance of the company using ratio analysis and increase or decrease in revenues/costs/profit and others from one year to another to see whether the performance is good or bad as compared to last year and comment how the performance could be better depending whether the company did good or bad in the current period. BUT with the non-financial performance measures, we used the non-financial measures given in the question. We don't have to memorize non-financial measures rather we use the measures given in the question and comment on how the performance could be better depending whether the company did good or bad in the current period. However, divisional performance measurement includes both financial measures and non-financial measures which can be used and it would be given in the question. The financial measures include ROI / RI / ratio analysis or increase & decrease in revenues/costs/profit. The non-financial measures include quality time / waiting time / customer returns and others. Please comment if I am wrong anywhere!