1 Financial and non-financial measures Classify each of the following statements as true or false. In each case give reasons for your answer. 1. Financial performance measures provide essential information in order to assist managers at the operational level to take actions to correct problems. 2. Non-financial measures assist managers to manage the drivers of future financial performance. 3. Both financial and non-financial measures can assist in communicating the strategy of the business and in encouraging goal congruence. 4. Financial measures provide an indication of how well the organisation has performed across a range of strategically important areas