Appropriate performance measures for different goals The executive directors and the seven divisional managers of Kant Ltd spent a long weekend at a country house debating the company's goals. They concluded that Kant had multiple goals, and that the performance of senior managers should be assessed in terms of all of them. The goals identified were: (i) to generate a reasonable financial return for shareholders;

(ii) to maintain a high market share; (iii) to increase productivity annually; (iv) to offer an up-to-date product range of high quality and proven reliability; (v) to be known as responsible employers; (vi) to acknowledge social responsibilities; (vii) to grow and survive autonomously. The finance director was asked to prepare a follow-up paper, setting-out some of the implica- tions of these ideas. He has asked you, as his personal assistant, to prepare comments on certain issues for his consideration. You are required to set out briefly, with reasons:

(a) suitable measures of performance for each of the stated goals for which you consider this to be possible. (18 marks)

(b) an outline of your view as to whether any of the stated goals can be considered to be sufficiently general to incorporate all of the others. (7 marks)