Nonfinancial performance measures respond to these problem by using simple physical data rather than allocated accounting data, by being unconnected to the general financial accounting system, by being selected to measure only one specific aspect of performance rather than to be “all things for all purposes,” or by a combination of these factors. Some nonfinancial performance measures are simple counts or percentages of desirable or undesirable events and are intended to measure the effectiveness of a production process. Examples of this kind of nonfinancial performance measures are the number of defective untis produced, number of good units produced, good units as a percentage of total units, hours of machine downtime, unscheduled downtime as a percentage of total downtime, number of days operating on schedule, days operating on schedule as a percentage of total days operating, weight of scrap material produced, and scrap weight as a percentage of shipped weight