For example, one way to improve activity efficiency is to produce the same activity out- put with lower cost for the inputs used. Quality is concerned with doing the activity right the first time it is performed. If the activity output is defective, then the activity may need to be repeated, causing unnecessary cost and reduction in efficiency. The time required to perform an activity is also critical. Longer times usually mean more resource consumption and less ability to respond to customer demands. Time measures of performance tend to be nonfinancial, whereas efficiency and quality measures are both financial and nonfinancial.