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Operating and NFPIs irritating mixups

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Operating and NFPIs irritating mixups

  • This topic has 1 reply, 2 voices, and was last updated 15 years ago by begum.
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  • June 6, 2010 at 12:50 am #44457
    rogueshah
    Participant
    • Topics: 4
    • Replies: 2
    • ☆

    Hello tutor. i am getting frustrated, i tend to mix up financial,NFPIs and operating performance indicators, Normally i am fine ,but when doing question i just somehow end up mixing Financial performacne, Operating performance and NFPIs
    can you give me 1 ‘rule of thumb’ to remember which of 3 is which?

    June 7, 2010 at 10:37 am #62216
    begum
    Member
    • Topics: 9
    • Replies: 20
    • ☆

    Hi, I am ofcourse not the tutor but I thought I’d try help.
    Financial measures use figures from your financial statements where as NFPIs look at things like defects per employee or shift. Wastage per shift etc. Or no of returns per product. They dont come anywhere near the financial statements. Some other measures such as customer satisfaction is even harder to put any number on.
    Operating profit measures are measures of profitability to sales so perhaps the word operating can remind you that the figures are calculated around the operating profit. Gross margin, profit margin etc all operating perf measures.

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