A very different use of these and other nonfinancial performance measures is in
monitoring the firm’s progress toward attaining strategic objectives or critical success
factors. For example, nonfinancial performance measures that would be useful in pursuing an objective of providing excellent customer service and satisfaction include the percentage of on-time deliveries and the number of units or orders returned by customers.
Nonfinancial performance measures that would be useful in pursuing the objective of
world-class employee involvement and motivation include the average number of written
suggestions made by each employee per year.