CHAPTER 14 Performance measurement 589Delivery and throughput- Production and delivery lead time
- On-time delivery
- Overdue deliveries
- Process times
- Set-up times
- Throughput time
- Number of component parts
Employee performance measures- Employee morale: percentage of absenteeism, staff turnover
- Health and safety: injury rate, workers’ compensation claims
- Employee skill: age and experience statistics, percentage of trained staff, staff educational qualifications
- Employee productivity: labour efficiency, output measures
Market performance measures- Market share growth (percentage and volume)
- Market leadership
- Market vulnerability
FIGURE 14.8 Non-financial performance measuresTraditionally, non-financial performance measures were reported internally only. However, given
the growing emphasis on the need to disclose environmental and social performance indicators pub-
licly, there has been an increase in the reporting of non-financial measures. Many organisations pub-
licly report various non-financial measures in their sustainability and CSR reports. This provides
an avenue for linking non-financial performance with financial performance. A good example of
this linkage can be found in the IAG Annual Review 2015 (available at http://www.iag.com.au/results-
and-reports/FY2015/index.html), which presents both financial and non-financial measures aligned
with their strategies and values.