Sir lets say in exam we are asked to “evaluate financial and non-financial issues…” then do we need to clearly differentiate between financial and non-financial issues using different headings as “financial issues ” and “non-financial issues”? or it is okay even if we do not do so?
Also sir do KPIs always relate to measurement of non-financial factors?
The Q wants financial and non -financial. For both writing the answer and marking it, I think grouping under those headings makes it easier.
KPIs are measurements of important aspects of performance. They include both financial areas (eg GP%, sales growth etc) and non financial (eg quality, customer satisfaction etc).