ACCA Applied Knowledge · Management Accounting · Performance measurement - application
A call centre wants to monitor the quality of its customer service using a non-financial performance indicator. Which of the following is the most appropriate measure?
The percentage of calls resolved at the first contact is the best choice. It is a non-financial indicator that directly shows how well customers' needs are met, whereas salary cost, profit and ROCE are financial measures that say little about service quality.
- APercentage of calls resolved at the first contactCorrect
- BTotal salary cost per employee
- CBudgeted profit for the period
- DReturn on capital employed of the company
Explanation
First-contact resolution directly reflects service quality and is non-financial. Salary cost, budgeted profit and ROCE are all financial measures and do not directly show service quality.
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