ACCA Applied Knowledge · Management Accounting · Monitoring performance and reporting
Which of the following is a non-financial performance measure most appropriate for assessing the quality of a call centre's service?
The percentage of calls resolved at first contact is the appropriate non-financial quality measure. It is expressed in operational terms, not money, and shows how well customers are served. Cost per call, profit per employee and ROCE are all financial measures.
- ACost per call handled
- BPercentage of calls resolved at first contactCorrect
- COperating profit per employee
- DReturn on capital employed
Explanation
Percentage of calls resolved at first contact is a non-financial measure that directly reflects service quality. Cost per call and operating profit per employee are financial measures, and ROCE is a financial return measure.
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