ACCA Applied Knowledge · Management Accounting · Performance measurement - overview
A hotel group wants to measure customer satisfaction. Which of the following is a non-financial performance indicator?
The percentage of guests rating their stay as good or excellent is a non-financial indicator because it measures customer satisfaction without using monetary values. Revenue per room, operating margin and return on capital employed are all derived from financial figures.
- ARevenue per available room
- BPercentage of guests rating their stay as good or excellentCorrect
- COperating profit margin
- DReturn on capital employed
Explanation
The percentage of guests giving a good or excellent rating is measured in a non-monetary way and reflects service quality. The other three options are all expressed in monetary or financial-statement terms, so they are financial indicators.
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