Non-cost performances, regarding the time, flexibility and quality. The
non-monetary units
a priori'' in a precise manner as for the cost performances:
for example, an average delivery time three days shorter or a product of
better quality (which consumes 5 per cent less) surely has a positive
impact on the economic and financial performances, but such an impact
cannot be quantified in terms of increment in net income and/or
profitability, if not subsequently.